Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Joneja Bright Steels Pvt. Ltd. Versus C.C. (ICD) , New Delhi

2015 (9) TMI 191 - CESTAT NEW DELHI

Denial of refund claim - import of wire rods in coils - claim of exemption after assessment and clearance of goods - Denial on the ground that appellant did not challenge the assessment citing judgements of Hon'ble Supreme Court in the cases of Priya Blue Industries Ltd. Vs. CC (Prev.) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] and CC Vs. M/s. Flock (India) Pvt. Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA] - Held that:- In the case of Aman Medical Products Ltd. (2009 (9) TMI 41 - DELHI HIGH .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntion that it was entitled to the benefit of Notification No.56/2008-Cus is totally untenable. As regards the contention that its goods were classifiable under 72.13 (which is covered under exemption Notification No.56/2008-Cus), it is pertinent to note that the classification of the goods requires examination thereof and in absence of the goods there is no way the Customs would be able to take up the issue of classification at this stage. It needs to be reiterated that classification under 72.2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

order - Decided against assessee. - Appeal No.C/82/2009-CU[DB] - Final Order No.52286/2015 - Dated:- 8-7-2015 - Mr. R.K. Singh and Ms. Sulekha Beevi C.S., JJ. For The Appellant : Mr. NK Sharma, Advocate For The Respondent : Ms. Suchitra Sharma, DR Per Mr. R.K. Singh : Appeal has been filed against Order-in-Appeal dated 20.11.2008 which upheld the Order-in-Original dated 29.08.2008 in terms of which the refund claim of the appellant was rejected. 2. The facts of the case are that the appellant i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l as Commissioner (Appeals) on the ground that the appellant did not challenge the assessment citing judgements of Hon'ble Supreme Court in the cases of Priya Blue Industries Ltd. Vs. CC (Prev.) [2004 (172) ELT 145 (SC)] and CC Vs. M/s. Flock (India) Pvt. Ltd. [2000 (120) ELT 285 (SC)]. 3. The appellant has contended that the assessment need not be challenged for claiming refund in view of the judgement of the High Court of Delhi in the case of Aman Medical Products Ltd. Vs. CC, Delhi [2010 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version