Refund claim - Benefit of exemption - the product under dispute ...

Refund Claim Approved: Ambiguity in Sl No.20 and 20A Allows NIL Rate of BCD; Revenue Cannot Deny Refund.

October 27, 2023

Case Laws Customs AT

Refund claim - Benefit of exemption - the product under dispute fell both under for Sl No.20 and Sl No.20A during the period under question. - This is rather a case of ambiguity in the Taxation liability and not a case of ambiguity on account of exemption granted. The Revenue cannot deny that during this period, any importer could have insisted on getting the NIL rate of BCD benefit by citing the co-existence of Sl No.20 and Sl No.20A for the brief period. - Refund cannot be denied - AT

View Source

← Previous Next →

Refund claim - Benefit of exemption - the product under dispute ...

Refund Claim Approved: Ambiguity in Sl No.20 and 20A Allows NIL Rate of BCD; Revenue Cannot Deny Refund.

October 27, 2023

Case Laws Customs AT

You may also like:

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the...

Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods....

Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that...

Recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019.

The notification amends the existing Customs notification No. 50/2017 to implement various Basic Customs Duty (BCD) rate changes effective February 2, 2025. Key...

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...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

The High Court held that the petitioners were entitled to refund of unutilized input tax credit (ITC) on zero-rated supplies. The only ground for denying refund by the...

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If...

Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate

The High Court held that the Execution Application filed by the Applicant against the Respondent does not survive due to the approved Resolution Plan under the...

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...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Quick Updates: