Home Highlights May 2013 Year 2013 This

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1. Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

2. Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

3. 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...

4. Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of...

5. Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has...

6. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

7. Refund claim - relevant date - Period of limitation - In the case of refunds arising as result of finalization of assessment will be the date when either that amount is...

8. Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country,...

9. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

10. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

11. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

12. Refund claim - Period of limitation - Relevant Date - Finalization of provisional assessment - the appellant was required to make an application for refund within a...

13. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

14. Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the...

15. 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...