Home Highlights January 2014 Year 2014 This

You may also like:

1. Levy of CVD on imported CKD E-bike kits - in a CKD condition, what in fact is imported is the entire vehicle - Since virtually what is imported is in fact an entire...

2. 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...

3. 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...

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. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

6. 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...

7. 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,...

8. Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be...

9. Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is...

10. Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126...

11. Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to...

12. Refund on the CVD and SAD paid for regularisation of advance licence (import licence), which have been deposited on after 01.07.2017 (implementation of GST) - The...

13. Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT

14. Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the...

15. Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification...