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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
HC allowed refund of Input Tax Credit for compensation cess on zero-rated supplies, overturning the Additional Commissioner's rejection. The court distinguished between Composition Levy under CGST Act and Compensation Cess under Compensation Cess Act, clarifying that circulars dated July 26, 2017, and November 18, 2019, explicitly permit refund of unutilized Compensation Cess credit for zero-rated supplies under LUT. The court emphasized that while Input Tax Credit of Compensation Cess can only be utilized for payment of cess on outward supplies, the refund claim is valid and supported by administrative circulars. The Additional Commissioner's interpretation restricting refund based on Section 2(62) and 2(63) of CGST Act was deemed unsustainable.
HC allowed refund of Input Tax Credit for compensation cess on zero-rated supplies, overturning the Additional Commissioner's rejection. The court distinguished between Composition Levy under CGST Act and Compensation Cess under Compensation Cess Act, clarifying that circulars dated July 26, 2017, and November 18, 2019, explicitly permit refund of unutilized Compensation Cess credit for zero-rated supplies under LUT. The court emphasized that while Input Tax Credit of Compensation Cess can only be utilized for payment of cess on outward supplies, the refund claim is valid and supported by administrative circulars. The Additional Commissioner's interpretation restricting refund based on Section 2(62) and 2(63) of CGST Act was deemed unsustainable.
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