Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Whether 'fly ash' is excisable and whether duty paid under protest was refundable: Tribunal held classification disputes decided by other litigants do not dispose of an individual taxpayer's protest; relying on the principle in Mafatlal that payment under court order constitutes payment under protest, the appellant's unresolved protest precluded time-bar under Section 11B and entitlement to refund. The revenue's inaction on the appellant's protest and subsequent favorable decisions for similar units supported allowing the refund; the impugned order was set aside and the appeal allowed. - CESTAT
Whether 'fly ash' is excisable and whether duty paid under protest was refundable: Tribunal held classification disputes decided by other litigants do not dispose of an individual taxpayer's protest; relying on the principle in Mafatlal that payment under court order constitutes payment under protest, the appellant's unresolved protest precluded time-bar under Section 11B and entitlement to refund. The revenue's inaction on the appellant's protest and subsequent favorable decisions for similar units supported allowing the refund; the impugned order was set aside and the appeal allowed. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
