Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
The CESTAT, Chennai Bench in the matter of M/s International Seaport Dredging Pvt. Ltd v Commissioner of GST & Central…
Category: Pre-GST
No Excise duty on Scrap generated at Job worker’s end, when duty is discharged by principal manufacturer
The CESTAT, Chennai in the matter ofM/s. Unimech Industries Private Limited v Commissioner of Central Excise [Excise Appeal No. 42787…
Arbitrary valuation of goods not subjected to BIS specifications is invalid
The CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of…
Customs Authorities have no jurisdiction to initiate the proceedings for violation w.r.t. Foreign Trade/ Exchange
The CESTAT, Ahmedabad in M/s. Janki Dass Rice Mills v. C.C.-Mundra [Customs Appeal No. 10801 of 2021 & Ors. dated…
No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order
The Hon’ble Calcutta High Court in the matter of M/s Haldia Petrochemicals Limited v. Assistant Commissioner [W.P. A No. 4249…
Revenue Department cannot pass a demand order beyond the scope of the SCN
The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise,…
Suppression of facts cannot be alleged when the trading activities in form of Balance Sheet are declared
The Hon’ble Karnataka High Court in Commissioner of Central Tax v. ABB Limited [Central Excise Appeal No.16/2021 dated June 01,…