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...
CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and chartered accountant certification demonstrating double payment. Evidence confirmed no excise-bonded SKO was pumped by refineries during 1999-2000, establishing erroneous duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, CESTAT held refund claims maintainable without challenging initial assessment when erroneous payment is proven. Tribunal rejected Revenue's preliminary objections and Commissioner (Appeals)'s findings, directing refund of excise duty paid by mistake. Appeal allowed with order for duty refund.
CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and chartered accountant certification demonstrating double payment. Evidence confirmed no excise-bonded SKO was pumped by refineries during 1999-2000, establishing erroneous duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, CESTAT held refund claims maintainable without challenging initial assessment when erroneous payment is proven. Tribunal rejected Revenue's preliminary objections and Commissioner (Appeals)'s findings, directing refund of excise duty paid by mistake. Appeal allowed with order for duty refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
