Home Highlights May 2013 Year 2013 This

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1. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

2. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

3. Refund of Special Additional Duty (SAD) - Period of limitation - Conditions of a notification should be strictly construed. This being so, as per sub para (c) of para 2...

4. Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

5. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

6. Refund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - Merely because Section 27 of the Customs Act provides for a period of...

7. Refund claim of Special Additional Duty (SAD), which is in lieu of sales tax - rejection on the ground of time limitation - the expression “so far as may be” used in the...

8. Refund claim of Special Additional Duty (SAD), under Customs Act, in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble High Court has clearly...

9. Applicability of the time period (limitation) to claim refund of Special Additional Duty (SAD) - Merely because Section 27 of the Customs Act provides for a period of...

10. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

11. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

12. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

13. Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

14. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

15. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...