![Refund claim of Duty paid for Clearance of branded Garments Rescinding benefit of Excise Exemption: CESTAT restores Refund Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Clearance-of-branded-Garments-Refund-Application-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Garments-taxscan.jpg "Refund claim of Duty paid for Clearance of branded Garments Rescinding benefit of Excise Exemption: CESTAT restores Refund Application [Read Order]")
Refund claim of Duty paid for Clearance of branded Garments Rescinding benefit of Excise Exemption: CESTAT restores Refund Application [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) restored the refund application of duty paid for clearance of...
![Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Section-111m-of-Customs-Act-material-particulars-being-declared-addition-to-duty-liability-CESTAT-taxscan.jpg "Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]")
![Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-leviable-in-Absence-of-Collusion-Wilful-Misstatement-Suppression-of-Facts-or-even-any-Duty-Liability-CESTAT-TAXSCAN.jpg "Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]")
![CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-Penalty-Duty-Lability-Input-Tax-Credit-Electricity-Cogeneration-plant-taxscan.jpeg "CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]")
![Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Imposing-Penalty-misstatement-duty-liability-CESTAT-TAXSCAN.jpg "Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of facts, or even any Duty Liability: CESTAT [Read Order]")
CESTAT upholds Two SCNs issued Demanding Duty and Denying Cenvat Credit for Same Period [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the issuance of two show cause notices demanding the duty, which was short paid, and denying Cenvat credit...
![CESTAT upholds Two SCNs issued Demanding Duty and Denying Cenvat Credit for Same Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-SCN-Demanding-Duty-Cenvat-Credit-TAXSCAN.jpg "CESTAT upholds Two SCNs issued Demanding Duty and Denying Cenvat Credit for Same Period [Read Order]")
Objection of Audit can’t be the basis for determining Duty liability, in absence of any evidence to justify the Clandestine Manufacture/Clearances: CESTAT [Read Order]
The Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) held that objection of audit cannot be the basis for determining duty liability, in absence of any evidence to justify the clandestine...
![Objection of Audit can’t be the basis for determining Duty liability, in absence of any evidence to justify the Clandestine Manufacture/Clearances: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Objection-of-audit-duty-liability-evidence-clandestine-manufacture-clearances-CESTAT-Taxscan.jpg "Objection of Audit can’t be the basis for determining Duty liability, in absence of any evidence to justify the Clandestine Manufacture/Clearances: CESTAT [Read Order]")
Duty liability in Form SVLDRS-1 admitted in an oral statement stood quantified prior to the cut-off date of beneficial circulars: Delhi HC
The Delhi High Court held that the duty liability in Form SVLDRS-1 admitted in an oral statement stood quantified prior to the cut-off date of beneficial circulars. The present writ petition was...
