International Tax Ruling


Quashes Assessing Authority's refund rejection order passed without complying with Commissioner (A) remand directions

CESTAT Bangalore sets-aside order rejecting refund claim passed consequent to remand order of Commissioner (A) on ground that original Adjudicating Authority took more than 4 years to decide the issue...View More

Dismisses customs department’s plea for condoning unreasoned delay in submitting claim to RP

NCLT dismisses application filed by the Assistant Commissioner of Customs (EPCG-EODC) (‘Applicant’) seeking condonation of delay in filing claim before the resolution professional of a Cor...View More

Withholding refund of excess tax paid by assessee without recording reasons unsustainable

Telangana HC directs refund of excess tax paid by assessee to the tune of Rs. 4.4 crores absent formation of an independent opinion that “grant of refund is likely to adversely affect the Revenu...View More

Refuses to entertain writ in presence of an appellate remedy, Follows Sathya Jewellery

Madras HC dismisses writ petition, holds the Appellate Authority [i.e. Commissioner of Customs (Appeals)] competent to deal with all legal grounds raised by assessee; Assessee filed present writ petit...View More

Affirms L&T’s classification of imported micro-panels used for assembling ‘Statue of Unity’

CESTAT Ahmedabad quashes differential IGST demand against L&T (assessee) on import of “Statue of Unity” panels (Bronze claddings panel or micro panel) from China; Revenue alleged that ...View More

Credit on goods sold in high-sea cannot be refused for statutory gaps

CESTAT, New Delhi holds Assessee rightly entitled to CENVAT Credit of service tax on port charges, etc. in respect of melting iron scrap procured on high-sea sale (HSS), which, is an input for manufac...View More

Writ challenging Jt. Commissioner’s order claiming EO non-fulfilment without exhausting appellate remedy, untenable

Madras HC dismisses assessee’s writ assailing order-in-original (OIO) of Jt. Commissioner concerning non-fulfilment of Export Obligation (EO) in terms of Advance Authorization, states the assess...View More

Absent Official Notification, debunks BIS certificate requirement for imported High Alumina Refractory Cement

Andhra Pradesh HC holds Customs Officers of Customs House not legally justified in demanding production of Bureau of Indian Standards (BIS) certificate for the High Alumina Refractory Cement (HAC) imp...View More

Quashes recovery of alleged erroneous SAD refund absent challenge to sanction order

CESTAT Kolkata sets-aside demand of duty, interest and penalty imposed owing to absence of challenge to earlier order sanctioning refund of 4% SAD u/s 128 of Customs Act; Explains that, Section 128 is...View More

Orders 'absolute confiscation' of excess imported pulses & peas; Disapproves HC order allowing release

SC (Larger Bench) sets-aside Bombay HC order allowing release of consignment of imported pulses and peas in excess of import quota notified by DGFT, thereby allows Revenue’s appeal; Finding that...View More