International Tax Ruling
HC allows refund u/s 27 of Customs Act, 1962 of CVD paid where assessee paid higher duty despite reduction of effective CVD to 1% on mobile handsets vide Notification No. 12/2012 dated March 27, 2012
...View More SC holds assessee, getting cotton fabrics and made-ups falling in Chapter 52 & 53 of Central Excise Tariff Act, 1985, manufactured through job workers, liable to duty, where aggregate clearance va
...View More SC rules that writ petition filed by Transporters Association was not entertainable by HC on dispute pertaining to classification of service as ‘cargo handing service’ (CHS) or ‘good
...View More SC allows Revenue’s appeal, holds that a prosecution u/s 132 and 135(1)(a) of Customs Act, 1962 (Customs Act), is not barred in regard to antiquities or art treasures for breach of Section 3 of
...View More CESTAT allows refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules, 2004 (CCR) r/w Notification No. 27/2012-CE (NT) where the delay was not in the date of filing claim but, du
...View More CESTAT allows assessee’s appeal, quashes demand on unfit/old/used cast iron (CI) moulds removed for job work for repairs/processing under Notification No. 214/86-CE; Noting that CI moulds used b
...View More Delhi HC upholds levy of penalty u/s 11(2) of Foreign Trade Development and Regulation Act, 1992 (FTDR Act) where assessee failed to file necessary documents to evidence fulfilment of its Export Oblig
...View More CESTAT disallows benefit of exemption under Notification No. 214/86 where goods were manufactured on job-work basis for an entity availing area based exemption under Notification No. 52/2003-CE; Obser
...View More Larger Bench (LB) to decide the issue whether it is permissible for Revenue to ascertain RSP, by using best judgment method, for the purpose of assessment in case of situations envisaged in sub-sectio
...View More SC rejects refund claim filed by buyer (assessee) of conveyor beltings, a Public Sector Undertaking engaged in coal mining, beyond 6 months of purchase in respect of central excise duty paid by manufa
...View More
 (1).PNG)
