This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from November 8 to November 14, 2021.
In a major relief to FCI OEN Connectors, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that limitation not applicable to refund of customs duty paid in excess. The coram of Judicial Member, P. Dinesha held that when the customs duty is paid in excess, the department is liable to refund the same and the limitation provided under Section 27 of the said Act of 1962 will not be applicable. Therefore, the Tribunal has erred in law and fact, solely relying on Section 27 of the said Act of 1962 while dismissing the application of the appellant-Company.
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that deemed demutualization does not demonstrate legislative intention to tax specified transactions.
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that no service tax can be levied on amounts received as compensation in pursuance of the cancelation of coal blocks.
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the service tax department to grant a refund of service tax paid by Bollywood writer Javed Akhtar on the compensation received from Reliance in connection with the Zanjeer copyright case in 2013.
The Mumbai bench of the Customs, Central Excise and Service Tax (CESTAT) has held that the proper confiscation and penalty cannot be sustained since the demand was raised without jurisdiction by the Director-General, Directorate of Revenue and Intelligence (DRI)under the Customs Act, 1962.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench quashed penalty on Goods Imported from Bangladesh as no Customs duty was short paid due to collusion, willful misstatement, and the South East Asia Free Trade Agreement (SAFTA) Certificate was duly verified.
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