Home Highlights February 2019 Year 2019 This

You may also like:

1. The CESTAT examined the duty liability on HSD and SKO lying in pipelines, where there were variations between the batch quantities initially communicated by the...

2. Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

3. Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

4. 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...

5. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

6. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

7. 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...

8. Liability to pay the excise duty - consignee does not sent the certificate of re-warehousing within the period of 90 days - department cannot ask the appellant to pay...

9. Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No...

10. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

11. 100% EOU - import of Fully Refined Paraffin Wax - The appellant has been cheated / duped by the supplier and the appellant immediately inform the Department regarding...

12. CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

13. Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant...

14. Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

15. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...