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...
Entitlement to refund of countervailing duty and special additional duty paid on excess imports under advance authorisation was asserted on the basis that post GST CENVAT credit was unavailable; transitional provisions require refunds accruing after GST implementation to be paid in cash and admissible credit refunded accordingly, and therefore the departmental rejection was incorrect. The tribunal found the refund claim complied with transitional cash refund rules and Section 142(6)(a) principles and directed allowance of the refund. The tribunal also held unjust enrichment did not bar refund because the refund amount was disclosed in financial statements and a chartered accountant certified non pass through of the duty incidence.
Entitlement to refund of countervailing duty and special additional duty paid on excess imports under advance authorisation was asserted on the basis that post GST CENVAT credit was unavailable; transitional provisions require refunds accruing after GST implementation to be paid in cash and admissible credit refunded accordingly, and therefore the departmental rejection was incorrect. The tribunal found the refund claim complied with transitional cash refund rules and Section 142(6)(a) principles and directed allowance of the refund. The tribunal also held unjust enrichment did not bar refund because the refund amount was disclosed in financial statements and a chartered accountant certified non pass through of the duty incidence.
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