Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
CESTAT allowed the assessee's appeal and set aside the order of the Commissioner (Appeals). It held that the adjudicating authority, having entertained the assessee's amendment-cum-refund request and, after due verification, sanctioned the refund of excess customs duty arising from an erroneous declaration of country of origin in a finally assessed Bill of Entry, acted within jurisdiction. The Tribunal found no legal basis for the Commissioner (Appeals)' view that a separate challenge to the assessment was a precondition for refund. Revenue's failure to guide the assessee on procedure could not defeat a bona fide, verified refund claim.
CESTAT allowed the assessee's appeal and set aside the order of the Commissioner (Appeals). It held that the adjudicating authority, having entertained the assessee's amendment-cum-refund request and, after due verification, sanctioned the refund of excess customs duty arising from an erroneous declaration of country of origin in a finally assessed Bill of Entry, acted within jurisdiction. The Tribunal found no legal basis for the Commissioner (Appeals)' view that a separate challenge to the assessment was a precondition for refund. Revenue's failure to guide the assessee on procedure could not defeat a bona fide, verified refund claim.
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