International Tax Ruling
Provisions of unjust enrichment applicable to refund of revenue deposit arising out of final assessment of Bill of Entry (BoE); Rejects assessee's contention that refund provisions applicable only to
...View More Export Promotion Capital Goods (EPCG) benefit deniable and duty demand not time-barred where goods imported in violation of EPCG scheme; Import absent facility to use capital goods for manufacture eit
...View More Indian subsidiaries of foreign companies eligible for ‘Served From India Scheme’ (SFIS) benefit i.e. duty credit scrips; Delhi HC interprets both Foreign Trade Policy 2004-09 and 2009-14,
...View More CESTAT grants service tax refund on ‘Export Cargo Handling charges’ paid to Customs House Agent (CHA) by exporter, in terms of Notification No. 17/2009-ST; Rejects Revenue contention that
...View More CESTAT allows refund of tax paid on services wholly consumed within SEZ, holds refund not deniable to service recipient for procedural infraction of having paid service tax which ought not to have bee
...View More HC allows writ on ground of violation of natural justice principles, ex-parte assessment order passed under Jharkhand VAT Act absent hearing opportunity violative of assessee’s fundamental right
...View More Customs duty exemption under Notification No. 24/2005-Cus unavailable on import of Optical Fibre Cables, such goods classifiable under Customs Tariff Heading (CTH) 9001, not CTH 8544; Relies on co-ord
...View More CESTAT denies excise duty exemption under Notification No. 6/2006-CE on anchor rings, load spreading plates used in windmill towers and foundation, such goods not classifiable as “wind operated
...View More HC quashes challenge to CBEC Circular No. 8/2013-Cus which amended Circular No. 58/2004-Cus prescribing revised norms for execution of bond and bank guarantee under Advance License and EPCG Schemes of
...View More SC dismisses SLP, upholds Allahabad HC order accepting assessment orders under U.P. Trade Tax Act for A.Y. 1989-90, as not barred by limitation u/s 21(2); HC had rejected assessee contention that asse
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