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1. Mis-declaration - Imported goods declared as Indonesia Robusta Coffee - 100% EOU - Goods imported was Coffee husk and not Coffee beans - The High Court observed that,...

2. 100% EOU - demand of differential duty - excess DTA clearance, over and above their DTA Sale Entitlement - when 100% EOU has submitted the permission to sell goods...

3. 100% EOU - DTA sales limit - In the instant case there is no allegation that export obligation has not been fulfilled and positive NFE was not achieved. A close look at...

4. Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be...

5. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

6. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

7. 100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU...

8. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

9. Grant of Advance Authorisation - export of goods - Fulfilment of Export Obligation or not - The High court examined the redemption letter dated 18.11.2020, which...

10. 100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.

11. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

12. 100% EOU - Since the Development Commissioner has accepted the export performance as enough to fulfil the export obligation and therefore it cannot be said that the unit...

13. Refund of unutilized cenvat credit - deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export...

14. 100% EOU - Mis-declaration of imported goods - Aluminium Paste/Flakes - When the testing laboratory made chemical analysis and that proved to be mis-declared goods as...

15. Illegal export - it is alleged that respondent (Inspector of customs) had connived with the exporters for helping them obtain certificate of export without actual export...