Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The CESTAT upheld the Commissioner's order denying the appellant's refund claim for duty paid on UF/PF resin used captively, affirming the application of the principle of unjust enrichment. The Tribunal relied on Supreme Court precedents establishing that in cases of captive consumption, the burden lies on the claimant to prove non-transfer of duty. The refund amount of Rs. 51,33,004.71, though acknowledged as paid, is required to be credited to the Consumer Welfare Fund under Section 12C of the Central Excise Act. Consequently, the appeal was dismissed, confirming the revenue's entitlement to recover the erroneously sanctioned refund and directing appropriate legal action.
The CESTAT upheld the Commissioner's order denying the appellant's refund claim for duty paid on UF/PF resin used captively, affirming the application of the principle of unjust enrichment. The Tribunal relied on Supreme Court precedents establishing that in cases of captive consumption, the burden lies on the claimant to prove non-transfer of duty. The refund amount of Rs. 51,33,004.71, though acknowledged as paid, is required to be credited to the Consumer Welfare Fund under Section 12C of the Central Excise Act. Consequently, the appeal was dismissed, confirming the revenue's entitlement to recover the erroneously sanctioned refund and directing appropriate legal action.
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