Saagarika Gopinath
Final year BBA LLB( Hons) law student at Government Law College
![CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/refund-claim-Taxscan.jpg "CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]")
CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the rejection of a refund claim filed by the...
![No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence-1.jpg "No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]")
![CESTAT allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-Pre-deposit-Bank-Account-proceedings-on-10-Pre-deposit-TAXSCAN.jpeg "CESTAT allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine [Read Order]")
![Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/credit-refund.jpg "Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]")
![CESTAT finds Impugned Order Cryptic in Nature: Remands Matter for Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Denovo-Adjudication-cestat-delhi-taxscan.jpg "CESTAT finds Impugned Order Cryptic in Nature: Remands Matter for Denovo Adjudication [Read Order]")
![CESTAT confirms Duty on Sprout Sale Proceeds Retained by Job Worker in Malt Manufacturing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Sprout-Sale.jpg "CESTAT confirms Duty on Sprout Sale Proceeds Retained by Job Worker in Malt Manufacturing [Read Order]")
![Trading Activity Not Taxable as Business Auxiliary Service: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Export-of-Educational-Books-Export-Educational-Books-clearing-and-forwarding-agent-service-BAS-CESTAT-taxscan.jpg "Trading Activity Not Taxable as Business Auxiliary Service: CESTAT Quashes Service Tax Demand [Read Order]")
CESTAT Sets Aside Penalty on Freight Forwarder as it Finds No Evidence of Intended Export [Read Order]
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in New Delhi has set aside a penalty of Rs. 5 lakhs imposed on the assessee, Saurav Chopra, a freight forwarder,...
![CESTAT Sets Aside Penalty on Freight Forwarder as it Finds No Evidence of Intended Export [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence.jpg "CESTAT Sets Aside Penalty on Freight Forwarder as it Finds No Evidence of Intended Export [Read Order]")
Non-Appointment of Woman Director u/s 149(1) of Companies Act: Recent Judicial Trends and MCA Crackdowns [Read Order]
While going through the several adjudication orders that have been passed by the Ministry of Corporate Affairs (MCA) Registrar of Companies under Section 454 of the Companies Act, 2013, we can see...
![Non-Appointment of Woman Director u/s 149(1) of Companies Act: Recent Judicial Trends and MCA Crackdowns [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Annual-Returns-MCA-Non-filing-taxscan.jpg "Non-Appointment of Woman Director u/s 149(1) of Companies Act: Recent Judicial Trends and MCA Crackdowns [Read Order]")
Relief to Technova Imaging Systems: Bombay HC Allows Depreciation Claim Without Section 72A Approval [Read Order]
The Bombay High Court granted relief to Technova Imaging Systems and allowed the depreciation claim without the approval under Section 72A of the Income Tax Act, 1961. One of the main grounds...
![Relief to Technova Imaging Systems: Bombay HC Allows Depreciation Claim Without Section 72A Approval [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Technova-Imaging-Systems-bombay-high-court-taxscan.jpg "Relief to Technova Imaging Systems: Bombay HC Allows Depreciation Claim Without Section 72A Approval [Read Order]")
'Limitation Not Applicable to Pre-Deposit Refunds': CESTAT Orders 12% Interest from Date of Deposit [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)Â held that the time limitation under Section 11B of the Central Excise Act, 1944, does not apply to refund...
![Limitation Not Applicable to Pre-Deposit Refunds: CESTAT Orders 12% Interest from Date of Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CBIC-Refund-Integrated-Tax-Paid-Goods-Services-exported-Except-Class-taxscan.jpg "Limitation Not Applicable to Pre-Deposit Refunds: CESTAT Orders 12% Interest from Date of Deposit [Read Order]")