Home Highlights November 2014 Year 2014 This

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1. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

2. Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of...

3. Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and...

4. Denial of rebate claim - Bar of limitation - Export of goods - Petitioner's claim for refund would be governed by rule 18 of the Central Excise Rules, 2002 read with the...

5. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

6. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

7. Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

8. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

9. Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

10. Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

11. Refund claim - Banking and other Financial Services - Partial sanction of rebate claim - Refund filed prior to date of raising invoice - Rejection of the rebate claim of...

12. The High Court held that the petitioner's failure to file the declaration and Form ARE-2 should not result in rejection of the rebate claim, as the buses were...

13. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

14. Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

15. Concessional rate of duty - supply of Aviation Turbine Fuel (ATF) falling under Chapter 2710.90 of the First Schedule to Central Excise Tariff to Aircraft operating...