Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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
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