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1. Contravention of Sections 8(3), 8(4), and 9(1)(b) of FERA established - illegal foreign exchange remittance abroad disguised as charges for imports that never occurred....

2. 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...

3. 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...

4. Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008...

5. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

6. Import of Palmolive oil - Exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996 – the...

7. The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No...

8. Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country,...

9. Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

10. Importers who had acquired foreign exchange from their authorized dealers for the purpose of imports of specified goods - there is no contravention of Section 8(3) or...

11. Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

12. 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...

13. Refund claim filed by CHA on behalf of importer - Regulation 2 of Customs Refund Application (Form) Regulations, 1995 provides for CHA to file refund claim on behalf of...

14. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

15. 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...