Posts Tagged ‘Refund’

Section 142 of Customs Act applies only where demand is confirmed and matte...

Posted On February 20th, 2020

Note – Duty paid by importer under protest on eligibility to exemption questioned. When some of the items found to be eligible, importer sought refund of amount paid. The Revenue […]

Cranes forming part of dry dock for manufacturing ships can be considered f...

Posted On February 18th, 2020

Note – It is not possible to manufacture ships without a dry dock. The function of a Dry Dock has been explained in the narration of facts herein­above, which would […]

Customs duty is to be calculated based on price realised in auction and dee...

Posted On February 18th, 2020

Note – In view of the Circular (dated 28th November 2001) issued by the Central Board of Excise & Customs, the custom duty is to be calculated on the sale […]

No refund of service tax that is paid as due just because client sought GST...

Posted On February 14th, 2020

Note – The appellant has filed the refund claim on Service Tax paid during the period April 2017 to June 2017 for the services rendered before June 2017. This tax […]

Appeals challenging assessment can be filed before first appellate authorit...

Posted On February 13th, 2020

Note – It is true that the provisional assessment was sought by the importer only for the purpose of ship demurrage charges. However, it is now a well established legal […]

Issue of excess customs duty paid to be raised at the time of finalisation ...

Posted On February 13th, 2020

Note – The appellant had filed refund claim with respect to fertilizers which have been imported on which they have paid excess Customs duty taking the wrong value for the […]

Determination of tax short paid by assessee by Departmental auditor does no...

Posted On February 11th, 2020

Note – The Assessee filed the returns and paid the short-levied service tax in the year 2013 itself with interest as noted above and that was definitely prior to issuance […]

Tax wrongly paid on reverse charge basis when service exempted refundable a...

Posted On February 10th, 2020

Note –   It is general principle of interpretation that the word ‘includes’ or ‘including’ when used, enlarges the meaning of the expression defined so as to comprehend not only […]

Assessee is entitled to interest on refund of whole amount pre-deposited wh...

Posted On February 10th, 2020

Note – The appellant has filed a refund claim for the amount deposited as pre-deposit for entertaining their appeal by the Tribunal and any pre-deposit made by the assessee is […]

Essentiality and origin certificates produced post customs assessment will ...

Posted On February 10th, 2020

Note – At the time of filling the Bills of Entry for assessment, the appellant did not submit the requisite certificates issued by the competent authorities before the assessing authority […]

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