Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Automark Industries (I) Pvt. Ltd. Versus Commissioner of Central Excise & Customs, Nagpur

2015 (12) TMI 724 - CESTAT MUMBAI

Denial of refund claim - SAD - Unjust enrichment - Held that:- Appellant has produced copy of the invoices which clearly indicate that credit of 4% SAD is not admissible. I also find that the invoices indicate the basic value and 12.5% VAT. It does n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd has not sold the entire consignment on the bill of entry itself, but the goods have been sold on the invoices and the invoices indicate the price at which the goods are being sold. It also indicates the amount of VAT that is being paid. Further, t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f unjust enrichment will not be applicable - Decided in favour of assessee. - Appeal Nos. C/1001 to 1003/10-Mum - Dated:- 9-10-2015 - P. K. Jain, Member (T) For the Appellant : Shri H G Dharmadhikari, Adv For the Respondent : Shri D K Sinha, Assistan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssing the case, the refund claim was found to be admissible. However, the same was transferred to Consumer Welfare Fund under Section 27 of the Customs Act and on the grounds of unjust enrichment. The reasons advanced in the impugned order as well as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ly indicate that credit of 4% SAD is not admissible. I also find that the invoices indicate the basic value and 12.5% VAT. It does not indicate separately SAD or any other component of import duty. In the accounts, the appellant has shown the 4% amou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version