Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
519/15/2000 - 03-03-2000 Central Excise
Appeals in Supreme Court-delay in furnishing documents by Commissionerates
Show AI Summary
Delay in furnishing documents delays counter affidavit preparation and enables ex parte stays; Commissionerates must report reasons and submit records.
The circular directs Commissionerates to promptly transmit complete appellate records-appeal copies in duplicate, brief facts, para wise comments and all relevant documents-to the Board within the prescribed period to enable timely counter affidavit preparation, and requires day to day reasons where transmission is delayed.
518/14/2000 - 03-03-2000 Central Excise
Unjust enrichment-provisional assessment
Show AI Summary
Unjust enrichment doctrine clarified for provisional assessments; proviso to Rule 9B added and appeal initiated.
The Board clarified that the doctrine of unjust enrichment applies to refunds from provisional assessments by simplifying Rule 9B through a proviso added in June 1999; finding the tribunal view debatable, the Board secured legal advice, obtained Attorney General approval, filed a civil appeal, and instructed field formations to act in accordance with the amended provision.
1980/2000 - 03-03-2000 Income Tax
Proper storage of refund books.
Show AI Summary
Proper storage of refund books required; maintain voucher issue records and ensure documented handing over on change of incumbent.
Proper storage and custodial control of refund books is mandated, requiring maintenance of a clear record of issue and utilization for refund vouchers and secure custody of refund books containing used or blank vouchers. On change of office incumbent by transfer, retirement or other reason, there must be an orderly and documented handing over of refund books; officers in the region are to be informed for strict compliance with the Manual of Office Procedure and prior Board instructions.
517/13/2000 - 02-03-2000 Central Excise
Appeals/SLPs against CEGAT orders-information on CBEC website
Show AI Summary
Judicial information access: online publication of appellate orders and admitted civil appeals, replacing monthly paper circulations.
A dedicated Judicial Cell page on the departmental website will publish appellate information-civil appeals, special leave petitions and tribunal orders appealed against-will be updated retrospectively to early 1999 and prospectively, and summaries of key higher court decisions will be posted; monthly hard copy mailings of such lists are discontinued.
12 - 02-03-2000 DGFT
IEC Modifications
Show AI Summary
IEC modification procedure allows manual submission with compulsory PAN and attested copy; postal dispatch only.
Manual modification requests for IECs issued prior to 16.11.99 are permitted where on-line update was not possible, requiring submission of Appendix 2A and Appendix 1A fully completed, a compulsory PAN with attested photocopy or allotment letter, and a forwarding letter signed by the Partner/Proprietor/Director/Authorised Signatory. Such requests must meet the prescribed filing deadline and modified IECs will be dispatched by post only; hand delivery is not permitted.
53 (RE-99)/1997-2002 - 01-03-2000 DGFT
Extension of date for filing of applications for EH/TH/STH/SSTH/SEH/ISEH/ISSEH/ Certificate
Show AI Summary
Extension of certification filing deadline: application and deficiency correction periods for export and service export house certificates extended.
Extension of the certification filing deadline for recognition as Export House, Trading House, Star Trading House, Super Star Trading House, Service Export House, International Service Export House, International Star Service Export House and International Super Star Service Export House by amending paragraph 12.2(a) of the Handbook of Procedures; concurrent extensions to the periods for communication of deficiencies by licensing authorities and for applicants to rectify deficiencies.
52 (RE-99) / 1997-2002 - 01-03-2000 DGFT
DEPB rates
Show AI Summary
DEPB rate amendments expand and revise export entitlements, adding product entries and treating incomplete CKD/SKD kits as complete for benefits.
Amendments to Appendix 28A revise DEPB entitlements and add product entries: Engineering (S.No.588-594) sets DEPB rates for machined parts and alloy cast iron brake drums and amends S.No.91 and S.No.363 to 19%; Textiles deletes S.No.11, amends S.No.10 to "Cotton Socks / Stockings (Knitted)", adds 68(d) for woolen blended hosiery at 7% and revises S.No.44(a) and S.No.73; Chemical consolidates S.No.917 into S.No.493 at 8%; Plastics amends S.No.121 and adds S.No.144 at 11%; portable products exported as incomplete CKD/SKD kits with specified components are treated as complete for DEPB benefits.
516/12/2000 - 01-03-2000 Central Excise
Dutiability-printing of logo or brand name on cigarette paper in a continous process-not amounting to manufacture
Show AI Summary
Classification of cigarette paper: logo printing during continuous manufacture does not create a new product.
Printing a brand name or logo on cigarette paper during a continuous process that receives paper in bobbins and prints, stuffs and cuts in one machine does not change the paper's name, character or use; the paper therefore retains its specific tariff classification as cigarette paper rather than being treated as printed or surface-decorated paper.
51(RE-99) / 1997-2002 - 01-03-2000 DGFT
Amendments/Corrections/Addition in SION
Show AI Summary
Standard Input-Output Norms amendment updates SION entries and adds sectoral import-export input norms under DGFT authority
The Director General of Foreign Trade issues a Public Notice amending the Statement of Standard Input Output Norms in the Handbook of Procedures, Vol.2 by making textual corrections, quantity amendments, deletions and substitutions of norms, and by adding new SION entries in Chemicals and Allied Products (A 2387 to A 2402) and Engineering Products (C 1501 to C 1517). The notice details itemised import inputs, permitted quantities (kg/kg, net to net, percentage of FOB), component lists for export products and accountability clauses, and directs insertion of amendments as per Annexures A, B and C.
F.No. 334/1/2000 - 29-02-2000 Service Tax
Service Tax — Union Budget for the Financial Year 2000-2001 — Changes in respect of Service Tax
Show AI Summary
Service tax scope expanded as definitions of tour operators and cab rental broadened, triggering wider registration and tax liability.
The Budget changes introduce a full exemption for mechanised slaughter houses and terminate prior exemptions for Tour Operators and Rent a Cab services, necessitating levy and registration of those service providers under widened statutory definitions; amendments also validate retrospective rules shifting liability for Goods Transport Operators and Clearing & Forwarding Agents to service receivers, disallowing refunds and permitting recovery of amounts previously refunded with interest.
53 (RE-99)/1997-2000 - 29-02-2000 DGFT
Indo Myanmar Border Trade
Show AI Summary
Border trade permission expanded to allow normal commodity imports via the Moreh land customs station subject to applicable customs duties.
In addition to the items listed in the referenced public notice, normal trade in other commodities through the Moreh Land Customs Station is permitted, subject to payment of customs duties applicable to international trade.
11 - 29-02-2000 DGFT
IEC Modification
Show AI Summary
IEC modification deadline requires submission of updated IECs to enable electronic transmission to Customs, or shipments denied.
The online IEC modification facility ceases effective 1 March 2000; those who updated online must submit a hard copy of the modified IEC by 15 March 2000, and incomplete applications will be rejected. Parties unable to update online must file modification applications with required documents under the Handbook of Procedure, Vol. I by the same date. IECs will be transmitted electronically to Customs after the deadline, so IECs issued before 16 November 1999 should be modified by 15 March 2000 to ensure electronic transmission; otherwise Customs will not allow shipments from 1 April 2000.
017/2000 - 29-02-2000 Customs
Drawback---Appraisers authorised to sanction DBK upto Rs. One lakh at all ports
Show AI Summary
Drawback sanction authority: appraisers now have uniform sanction limits across ports, with random checks and full pre-audit.
Customs Appraisers at all ports are authorised to sanction drawback claims up to a uniform limit in each case; Assistant Commissioners must conduct random test checks of five percent of cases to ensure compliance with sanctioning instructions; Internal Audit will continue to perform 100% pre-audit of all drawback claims; Customs Houses must issue standing orders and public notices to inform staff and trade; earlier circulars delegating sanctioning powers are superseded.
016/2000 - 23-02-2000 Customs
Drawback --- conversion of DBK SBs into DEEC-cum-DBK SBs – Circular no. 74/97-Cus applicable
Show AI Summary
Drawback conversion: Circular clarification confirms DEEC-cum-drawback shipping bill conversion falls under earlier guidelines, notify trade.
The guidelines in Circular No. 74/1997-Customs shall also apply to the conversion of drawback shipping bills into DEEC-cum-drawback shipping bills, correcting an inadvertent omission; the position must be communicated to staff and trade by standing orders, public notices or office orders.
015/2000 - 23-02-2000 Customs
Classification --- Vanilla extract – classifiable under sub-heading no. 1302.19
Show AI Summary
Classification of vanilla extract under other vegetable saps and extracts determines its customs duty treatment and applicable rate.
Vanilla extract does not fall within the HS subheading limited to hops and, per the Explanatory Notes, should be classified under the residual "other" category of vegetable saps and extracts; pending assessments are to be finalised accordingly and any implementation difficulties reported to the Board.
014/2000 - 23-02-2000 Customs
Vegetable Oil --- ‘in loose or bulk form’ – defined
Show AI Summary
Bulk or loose import classification determines concessional customs duty eligibility based on retail packability and repacking.
Classification of vegetable oils as 'in loose or bulk form' must be made case-by-case. A key test is whether the imported packing is of a size that permits retail sale in that packing; if it is, the oil generally does not qualify for concessional treatment. Conversely, oils in packing not intended for direct retail sale or which are to be repackaged/refilled by the importer before sale will normally be regarded as in loose or bulk form. Schedule III to the Packaged Commodities Rules may inform the assessment.
10 (RE-00)/1997-2002 - 22-02-2000 DGFT
Amendments in the H.B. of procedures Vol. I
Show AI Summary
Special Economic Zone renaming and DEPB adjustment rules updated, plus administrative corrections to handbook appendices.
Amendments correct paragraph numbering and provide that where foreign exchange realised is less than the amount on which DEPB credit was obtained, the DEPB holder must pay, in cash, an amount proportionate to the duty-free credit utilised on imports, including SAD, with 24% interest from the date of imports until deposit. The notice also substitutes "FTZ/Free Trade Zone" with "SEZ/Special Economic Zone" across specified appendices, adds Namakkal to licensing listings, corrects DEPB entitlement for theobromine, updates agency names/addresses, adds a certification agency, and deletes a chamber from the Certificate of Origin list.
013/2000 - 22-02-2000 Customs
EPCG (Zero duty) Scheme --- scope of Notification No 29/97-CUS – clarified
Show AI Summary
CVD exemption restricted to garment-manufacturing machines; erroneous extensions must be corrected and duties promptly demanded.
CVD exemption under the Zero Duty EPCG Scheme is confined to machines directly used in the manufacture or processing of textile garments (including knitwear); machines used only for fabric processing do not qualify. Where the exemption was wrongly extended to fabric-processing machines, show-cause notices demanding CVD should be issued and provisional assessments finalised denying the exemption, with the Board to be informed of action taken.
52(RE-99)/1997-2000 - 18-02-2000 DGFT
Consideration of application for grant of EPCG Scheme Licence to Hotel Industry, units under Textile and Garment sector
Show AI Summary
EPCG Scheme licensing: defined lists govern eligible capital goods and RLAs may grant concessional licences within limits.
Licences under the EPCG Scheme for hotel, textile and garment sectors are limited to capital goods specified in designated Customs notifications and Annexure III; RLAs may grant Zero Duty or 10% duty licences within their financial limits for listed items without Headquarters reference, while applications for items outside those lists must be referred to the Headquarters EPCG Committee for nexus fixation. Licences issued on self-declaration remain subject to final Headquarters disallowance, which triggers Customs duty and interest liabilities on disallowed goods.
515/11/2000 - 18-02-2000 Central Excise
Committee on Disputes between Govt. and PSUs – Proforma for Forwarding Proposals revised
Show AI Summary
Proforma for government-PSU litigation: revised submission required for High Power Committee clearance with prescribed enclosures and approval.
Public Sector Undertakings must obtain clearance from the High Power Committee before pursuing litigation against Government Departments by submitting a revised proforma with prescribed enclosures (Order-in-Original, Order-in-Appeal, Memorandum of Appeal, etc.) to Member (L&J) immediately after filing an appeal. References must conform to the annexed proforma, state reasons for deferred cases if applicable, and carry approval of the Secretary for Ministries/Departments or the Chief Executive Officer for Central Government PSUs.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST - States › 2018 › GST - States - 2018 › This
Back

All Circulars

Telegram Get Daily Updates
GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

Topics

Acts Income Tax
Next ➔