Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of services. The appellant challenged the show cause notice u/s 11A of the Central Excise Act after the Tribunal's order granted them a refund. Previous decisions in the appellant's favor were cited. The Revenue failed to challenge the final order or refund, which had attained finality. The Revenue erred in attempting to recover the refunded amount without a stay or higher forum intervention. The lower authorities exceeded their jurisdiction by criticizing the Tribunal's decision. The Tribunal set aside the impugned order, allowing the appeal.
The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of services. The appellant challenged the show cause notice u/s 11A of the Central Excise Act after the Tribunal's order granted them a refund. Previous decisions in the appellant's favor were cited. The Revenue failed to challenge the final order or refund, which had attained finality. The Revenue erred in attempting to recover the refunded amount without a stay or higher forum intervention. The lower authorities exceeded their jurisdiction by criticizing the Tribunal's decision. The Tribunal set aside the impugned order, allowing the appeal.
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