Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Refund of CENVAT Credit of ADE(TTA) as per Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - The tribunal noted that the provisions of Rule 11(3) could not be applied retrospectively, especially when the exemption from ADE (TTA) was already in place before the rule's introduction. - Drawing from a plethora of judgments, the tribunal underscored that once a CENVAT credit is lawfully availed, it becomes an indefeasible right of the assessee, not subject to denial or lapsing due to subsequent legal or procedural changes. - Ultimately, the tribunal ruled in favor of the claimant, allowing the appeal and directing a refund of the accumulated CENVAT credit of ADE (TTA), citing eligibility u/s 142 of the CGST Act, 2017 read with Section 11B of the Central Excise Act, 1944.
Refund of CENVAT Credit of ADE(TTA) as per Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - The tribunal noted that the provisions of Rule 11(3) could not be applied retrospectively, especially when the exemption from ADE (TTA) was already in place before the rule's introduction. - Drawing from a plethora of judgments, the tribunal underscored that once a CENVAT credit is lawfully availed, it becomes an indefeasible right of the assessee, not subject to denial or lapsing due to subsequent legal or procedural changes. - Ultimately, the tribunal ruled in favor of the claimant, allowing the appeal and directing a refund of the accumulated CENVAT credit of ADE (TTA), citing eligibility u/s 142 of the CGST Act, 2017 read with Section 11B of the Central Excise Act, 1944.
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