Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 223 - CESTAT CHENNAI

2016 (6) TMI 223 - CESTAT CHENNAI - TMI - Allowability of refund of SAD - Notification No.102/2007 - Unjust enrichment - appropriate endorsement was not in the invoice as to non-availment of Cenvat credit in respect of the goods covered by such invoice - some discrepancy both in bill of entry and the sales invoices that causes anxiety to Revenue as to whether the goods imported were actually sold or not to get the refund of Additional Duty of Customs. - Held that:- so far as the no declarati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g during 2016. On the date fixed, without taking adjournment, the appellant shall provide relevant evidence for reconciliation and testing of the unjust enrichment issue. Upon examination and granting reasonable opportunity of hearing to the appellant, the authority shall pass appropriate order by end of July, 2016. With the aforesaid direction all the appeals are disposed allowing on certain points and remanding on certain points. - Appeals are partly allowed and partly remanded. - C/40517 to 4 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ltd. Vs Commissioner of Customs reported in 2014 (306) E.L.T.326 (Tri.-LB) that such an endorsement may not be necessary since the invoices do not carry the duty element. This is apparent from para 5.2 of the order, which is reproduced below:- Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

use appearance before the learned Adjudicating Authority making an application for fixing the date of hearing by end of May, 2016 for reconciling the issue wherever there are discrepancies. 5. It is also the submission of the learned departmental representative that the appellate authority below has pointed out that the certificate of the Chartered Accountant was erroneous, for which, the Adjudicating Authority has to give a finding as to whether the appellant has been unjustly enriched. 6. So f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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