Home Highlights June 2012 Year 2012 This

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1. Article – waiver of penalty – rejection of application without reason – not justified

2. Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the...

3. Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

4. Refund of the service tax paid on the input services that remained unutilized - It goes without saying that once the application for refund which stood rejected by the...

5. Cenvat Credit - Retrospective amendment in Rule 16 is aimed at facilitating ‘wire drawing units’ - The sum paid by the wire drawing unit in such cases will be treated as...

6. Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

7. Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

8. Validity of rejection of Advance Ruling application - application rejected without due opportunity to show cause against the reason assigned - The petition is allowed in...

9. 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...

10. CIRP - Rejection of impleadment - allottees of “Amadeus” a real estate project being developed by the Corporate Debtor - The Financial Creditors in a class, who at...

11. Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

12. Rejection of claims which are delayed - When an Application under Section 7 cannot be entertained for a debt, which is barred by time and is liable to be rejected, any...

13. Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

14. Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant...

15. Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no...