Home Highlights February 2013 Year 2013 This

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1. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

2. Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

3. Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

4. Claim of refund amount on account of double-payment of Customs Duty

5. Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

6. Rejection of refund claim - Period of limitation - These admitted facts are sufficient admission to the fact that the goods were never cleared for home consumption....

7. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

8. Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only...

9. Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

10. Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and...

11. Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

12. Refund of amount deposited by the petitioner during the course of search and inspection - petitioner claims that it was coerced to deposit the aforesaid amount and that...

13. Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found...

14. Claim of interest on the refund amount of redemption fine - section 11B of Central Excise Act - It is clear that since the order of confiscation of goods has already...

15. Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during...