International Tax Ruling


Transition provisions allow CENVAT-credit refund of CVD/SAD paid for unmet export obligations 

CESTAT Delhi dismisses Commissioner (A) order that rejected the refund of CENVAT-credit of countervailing duty (CVD) and Special Additional Duty (SAD) paid on account of non-fullment of export obligat...View More

Unjust enrichment bars refund to Manufacturer passing discount to dealers, after duty passes to ultimate-consumer 

CESTAT Allahabad upholds Commissioner (A) order that modified the original order granting refund to manufacturer of writing paper and craft paper on the basis of credit note issued to dealers vide whi...View More

Construction services towards Commonwealth Games-related projects, ‘non-commercial’, quashes demand 

CESTAT Delhi quashes service tax demand on Vat Builders & Suppliers on provision of construction services to Delhi Development Authority for Commonwealth Games, 2010 related projects, finding that...View More

No provisions in Customs Act permitting appeal against seizure before confiscation order is passed 

CESTAT Allahabad dismisses challenge against seizure of betel nuts consignment, ruling that appeal against the seizure memo before any authority has been passed confiscating order, does not lie u/s 11...View More

Quashes demand on cheque bouncing, foreclosure charges recovered by NBFC 

CESTAT Chandigarh sets aside demand raised on Clix Capital Services (a NBFC) for cheque bouncing charges, foreclosure charges, operating lease rental under the head Banking and Other Financial Service...View More

Contractor's claim in requisite form but without refund-order not time-barred 

Telangana HC holds that refund claim of excess tax paid by contractor cannot be denied on ground of time bar to assessee who filed the requisite form (Form XXIII) though without enclosing Form C which...View More

Allows SVLDRS extension for arrears payment; Acknowledges COVID-19 impact on Hospitality business 

Himachal Pradesh HC reiterates that the Finance Bill, 2019 provisions regarding fixation of time limit for availing the amnesty benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019,...View More

Goods cannot be re-assessed/confiscated for DRI’s differing opinion on classification post export 

CESTAT Delhi dismissing Revenue's appeal, explains the applicability of Sections 28 and 128 of Customs Act in the context of re-assessment of shipping bills (SBs) for re-classifying the goods once the...View More

‘Solar Inverters’ imported without ‘photo voltaic cell’ ineligible for exemption: Upholds CESTAT 

Kerala HC rejects Assessee's appeal against CESTAT ruling which denied the benefit of exemption under Notification No.12/2012-CE to assessee importing only ‘Grid Tied Solar Inverters’; Not...View More

Upholds CAAR order classifying 'Roasted Areca Nuts' under CTH 20081920 

Allahabad HC holds that ‘Roasted Areca Nuts’ is classifiable under CTH 2008 19 20 and dismisses challenge by Customs Authority to order passed by Customs Authority for Advance Ruling (CAAR...View More