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...
Amounts deposited during investigation at the Department's insistence and while duty liability was still contested were treated as payments made under a mistaken notion of liability, not as voluntary central excise duty. On that basis, the amount did not acquire the character of duty for denying interest under Section 11B. Following its earlier view in Harrisons Industries and distinguishing Goldy Engineering Works, the Tribunal held that interest was payable at 12% per annum on the refunded amount from the date of deposit until the date of refund.
Amounts deposited during investigation at the Department's insistence and while duty liability was still contested were treated as payments made under a mistaken notion of liability, not as voluntary central excise duty. On that basis, the amount did not acquire the character of duty for denying interest under Section 11B. Following its earlier view in Harrisons Industries and distinguishing Goldy Engineering Works, the Tribunal held that interest was payable at 12% per annum on the refunded amount from the date of deposit until the date of refund.
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