Home Highlights November 2013 Year 2013 This

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1. Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

2. Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the...

3. Compounded Levy Scheme – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - It is not necessary to pay the entire monthly duty first in a month before...

4. Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

5. Claim of refund of amount of cenvat credit reversed - Compounded Levy Scheme opted - the credit of duty taken and utilized in respect of not only inputs in stock, but...

6. Exemption from GST - Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade - Duty Credit Scrips issued under RoSCTL Scheme is not...

7. Levy of AED (T&TA) in addition of Compounded levy of duty on fabrics - an assessee need not discharge any further duty under AED (T&TA) - AT

8. Compounding of offences u/s 279 - liberalisation of policy of the CBDT- applications for compounding of non-technical offences - imprisonment for less than 2 years was...

9. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

10. Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee...

11. Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT

12. Opting out of scheme of compound levy / composite method of taxation on ground of closure of business - scheme once opted can be withdrawn only within the framework of...

13. Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for...

14. Compounded levy - Determination of date of payment - cheque presented by the appellant to the bank on or before last date of the month is treatable as the date of...

15. Refund claim - compounded levy scheme - abatement in case of non-production of goods - no duty can be demanded when goods are not produced - refund allowed - AT