Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
In cases where an assessee has wrongfully availed self-credit, the inadmissible credit needs to be recovered if not reversed by the assessee within the specified period, following the procedure laid down under Notification No. 19/2008. The authorities must issue a notice and follow the prescribed manner for recovery u/s 11A of the Central Excise Act, 1944. Rejecting the refund without adhering to the statutory procedure is legally incorrect. The order becomes superfluous if the alleged wrongful credit has not been established through the proper manner. The appellants are entitled to a refund calculated as per Notification No. 19/2008, since the rejection of the cash refund was not legally valid.
In cases where an assessee has wrongfully availed self-credit, the inadmissible credit needs to be recovered if not reversed by the assessee within the specified period, following the procedure laid down under Notification No. 19/2008. The authorities must issue a notice and follow the prescribed manner for recovery u/s 11A of the Central Excise Act, 1944. Rejecting the refund without adhering to the statutory procedure is legally incorrect. The order becomes superfluous if the alleged wrongful credit has not been established through the proper manner. The appellants are entitled to a refund calculated as per Notification No. 19/2008, since the rejection of the cash refund was not legally valid.
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