Home Highlights November 2014 Year 2014 This

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1. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

2. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

3. Claim of refund amount on account of double-payment of Customs Duty

4. Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

5. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

6. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

7. Refund of un-utilized Cenvat Credit - The non transfer of unutilised cenvat credit is as good as reversal of cenvat. The charge of the double benefit will sustain only...

8. The case before CESTAT Bangalore involved a refund claim seeking the benefit of a Notification under the Indo-Sri Lanka Free Trade Agreement. The issue was whether the...

9. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

10. Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally...

11. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

12. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

13. Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT

14. Refund of IGST paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to...

15. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT