Home Highlights October 2019 Year 2019 This

You may also like:

1. Denial of refund claim - accumulation of credit - duty free imports and double benefits - manufacture of Polyester Staple Fibre (“PSF”) - Export and DTA clearance -...

2. Refund claim rejected as time bared - Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable - AT

3. Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

4. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

5. Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not...

6. Refund of customs duty - higher rate was paid in ignorance of notification which allowed him payment of concessional rate of duty - refund allowed - AT

7. Refund of un-utilized Cenvat Credit - The non transfer of unutilised cenvat credit is as good as reversal of cenvat. The charge of the double benefit will sustain only...

8. Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

9. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

10. Refund / Rebate claim – EHTP unit - payment of duty on exempted goods – Government cannot retain the amount collected without authority. - Re-credit allowed - CGOVT