Feedback   New User   Subscription   Demo   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 →

Commissioner of Customs Cochin-cus Versus Shaji And Company

2018 (2) TMI 953 - CESTAT, BANGALORE

Refund of SAD - only reason why the refund claims were rejected by the original authority was that more than on refund claim was filed in a month which is not in conformity with the CBEC circular No.6/2008, according to which the importers are requir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eal dismissed - decided against Revenue. - C/CROSS/20067/2017, C/20181/2016-DB, C/COD/20068/2017, C/20181/2016-DB, C/20181/2016-DB - 23131 / 2017 - Dated:- 8-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Madh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed certain goods and paid customs duty at the time of clearance of the same including 4% SAD. As per Customs Notification No.102/2007 dt. 14/09/2007, the respondent filed two refund claims in the month of November 2013, pertaining to SAD paid in two .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

carried before the Commissioner(Appeals), vide the impugned order, the refund was allowed. Aggrieved by the decisions, Revenue has filed the present appeal. 2. The respondent filed Cross-objections after a delay of 280 days and also filed an applica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

D application filed by the respondent, the delay is condoned and the cross-objections are taken on record. 5. With the concurrence of both sides, the appeal itself is taken up for disposal. Upon perusal of the records of the case, we find that there .....

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