Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Refund of customs duty deposited during investigation was denied on unjust enrichment on the ground that the amount was booked as expenditure in the profit and loss account. This was held to be an incorrect test; the determinative inquiry is whether the duty incidence was passed to customers through enhanced sale price. As the invoices reflected only material cost, labour charges and VAT, with no recovery of customs duty, and there was no evidence of post-duty price increase, the burden was held not to have been passed on, making unjust enrichment inapplicable. The impugned order was set aside and refund was allowed. - CESTAT
Refund of customs duty deposited during investigation was denied on unjust enrichment on the ground that the amount was booked as expenditure in the profit and loss account. This was held to be an incorrect test; the determinative inquiry is whether the duty incidence was passed to customers through enhanced sale price. As the invoices reflected only material cost, labour charges and VAT, with no recovery of customs duty, and there was no evidence of post-duty price increase, the burden was held not to have been passed on, making unjust enrichment inapplicable. The impugned order was set aside and refund was allowed. - CESTAT
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