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Customs - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Refund claim - Mere filing and pendency of the review petitions ...

Customs

June 30, 2018

Refund claim - Mere filing and pendency of the review petitions would not enable the Department to withhold the refund claims of the petitioner, whose writ petition was allowed in the year 2009 and SLP was dismissed in the year 2010.

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  3. Cenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - refund allowed - AT

  4. Refund due of revision in price escalation clause - refund claim was filed withing one year from the issuance of credit notes - refund allowed - AT

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  8. Refund of cenvat credit - export - Period of refund claim is January 2004 to March 2004 and the claim was filed on 29.3.2005 - refund allowed - AT

  9. Refund claim - MMTC not being government organization but only a corporation cannot become eligible for extended period of limitation of one year for filing refund claim

  10. Refund claim - Import of 8 consignments of ferrite magnets - importer did not claim the benefit of Notification No. 12/2012 in the Bill of Entry so filed - refund allowed - AT

 

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