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 →

Vishal Video & Appliances Pvt. Ltd. Versus Union of India & Others

2016 (9) TMI 317 - DELHI HIGH COURT

Refund application – CVD – unjust enrichment - whether CVD has been passed on and collected from the end users? - decision on similar issue passed in the case Yu Televentures v. Union of India [2016 (8) TMI 184 - DELHI HIGH COURT] – Held that: - the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

un Gulati, Sh. Shashi Mathews, Sh. Sparsh Bhargava, Sh. Ankit Sachdeva, Ms. Rachana Yadav, Sh. Kishore Kunal and Sh. Rony. O. John, Advocates. For the Respondents : Sh. Sanjeev Narula, Sr. Standing Counsel with Sh. Ajay Kalra, Advocate, for Customs. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y (CVD). The petitioner/importer contends that all the documents necessary for processing the refund claim were made available to the respondents on time. However, the refund application was rejected without reference to these materials on the short .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

M/s. SRF Industries Ltd. v. CC, Chennai 2015 (318) ELT 607 (SC) was sought. The Supreme Court in SRF (supra) had clarified that to quantify CVD in the importer s case, the presumption that such goods were manufactured in India and excise duty leviab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

from the record that the concerned adjudication officer, who rejected the petitioner s claim for refund has adopted the same approach that she did which became the subject matter of scrutiny in several previous orders commencing from Micromax (supra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

officer who rejected the refund claim in Yu Televentures (supra). It is contended lastly by the respondents that this Court should not grant relief in this case since there is no ascertainment as to whether the CVD was in fact passed on and collecte .....

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