CESTAT Rulings
CESTAT Chennai allows refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid during GST regime for import made pre June 2017 under advance authorization scheme (AA); To regularise
...View More CESTAT Ahmedabad sets-aside appropriation of sanctioned rebate towards recovery of penalty and interest corresponding to a confirmed demand during the period when the demand was impugned before the Tr
...View More CESTAT Ahmedabad rules that TCS amount is not an additional consideration flowing from the buyer to the seller (assessee-manufacturer) as per 6 of Central Excise Valuation Rules, 2000 but the same is
...View More CESTAT Delhi rules out applicability of limitation for claiming refund of amount where service-tax was not payable in view of retrospective exemption given to specified services vide an amending notif
...View More CESTAT Ahmedabad allows refund claim of assessee operating both as Special Economic Zone (SEZ) and Domestic Tariff Area (DTA) Unit, with distinct operations having separate books of account; Refe
...View More CESTAT Ahmedabad rules that CENVAT credit availed on the strength of Xerox copies of purchase invoices (instead of original copies) cannot be denied; Noting that, there is no dispute regarding t
...View More CESTAT Ahmedabad upholds imposition of penalty Rule 26 of Central Excise Rules, 2002 noticing that assessee was actively involved in facilitating to pass on the wrong CENVAT credit by issuing invoices
...View More CESTAT Mumbai rules that mere short payment of duty by the assessee is not sufficient to invoke the extended period of limitation, more so when assessee has been periodically filing ER-1 returns etc.
...View More CESTAT Delhi condones clerical mistake made during filing of Bill of entries (BoE) by mentioning ‘Apatite (GR) Calcium Phosphate’ in place of ‘Calcium phosphate’ where assessee
...View More CESTAT, Mumbai holds that "denial of refund on the presumption of ab initio ineligibility will not stand and refund procedure cannot be claimed to be a substitute for recovery" and "is without authori
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