Home Highlights June 2014 Year 2014 This

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1. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

2. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

3. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

4. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

5. Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid...

6. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

7. Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

8. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

9. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

10. Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the...

11. Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

12. Recovery of dues - Attachment of property - The impugned notice was issued on 06.01.2022. There is no gainsaying that no proceedings were pending. The summons under...

13. Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the...

14. Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.

15. The CD defaulted on loan repayment from January 2020, failing to pay the monthly installment due on 20th January 2020. Though partial payment was made in February 2020,...