![Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101439-gujarat-high-court-refund-claim-refund-taxscan.webp "Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]")
Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]
The Gujarat High Court has ruled that refund applications relating to the period prior to 18.07 2022 cannot be denied under the Goods and Services...
![Relief to TVS Motor Company: CESTAT Allows Netting Off of Excess Excise Duty in Provisional Assessment, Remands Unjust Enrichment Issue [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/250x150_2095932-tvs-motor-cestat-excess-excise-duty-provisional-assessment-enrichment-issue-taxscan.webp "Relief to TVS Motor Company: CESTAT Allows Netting Off of Excess Excise Duty in Provisional Assessment, Remands Unjust Enrichment Issue [Read Order]")
![Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/250x150_2093307-import-duty-higher-import-duty-import-of-aluminium-foils-taxscan.webp "Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]")
![Revenue Contests Adani Power’s Refund Claim Over Service Tax on Ocean Freight: Supreme Court lists Matter this Date [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/250x150_2083509-adani-powers-adani-powers-refund-claim-service-tax-taxscan.webp "Revenue Contests Adani Power’s Refund Claim Over Service Tax on Ocean Freight: Supreme Court lists Matter this Date [Read Judgement]")
![Setback for JSW Energy: CESTAT Rules Final Customs Assessments Cannot Be Reopened Without Statutory Appeal, Rejects Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/250x150_2076691-setback-for-jsw-energy-jsw-energy-cestat-cestat-rules-taxscan.webp "Setback for JSW Energy: CESTAT Rules Final Customs Assessments Cannot Be Reopened Without Statutory Appeal, Rejects Refund Claim [Read Order]")
CESTAT Rules Mining Services Between Distinct Entities Taxable, Not “Self‑Service”, Rejects Refund Claim [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) rejected the refund claim of the assessee, ruling that mining services provided by Rajasthan State Mines and Minerals...
![CESTAT Rules Mining Services Between Distinct Entities Taxable, Not “Self‑Service”, Rejects Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2072009-cestat-rules-mining-services-distinct-rejects-refund-claim-taxscan.webp "CESTAT Rules Mining Services Between Distinct Entities Taxable, Not “Self‑Service”, Rejects Refund Claim [Read Order]")
Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that delay in filing a service tax refund application is not condonable in the ...
![Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070030-delay-in-filing-service-tax-refund-service-tax-refund-service-tax-refund-taxscan.webp "Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]")
CESTAT Remands Refund Claim for Fresh Adjudication Over Violation of Natural Justice; & Sets Aside Ex-Parte Order [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has set aside an ex-parte order denying a refund claim to the appellant by noting that the company was not given...
![CESTAT Remands Refund Claim for Fresh Adjudication Over Violation of Natural Justice; & Sets Aside Ex-Parte Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2066861-refund-claim-rejected-scn-cestat-order-for-natural-justice-violation-taxscan.webp "CESTAT Remands Refund Claim for Fresh Adjudication Over Violation of Natural Justice; & Sets Aside Ex-Parte Order [Read Order]")
Refund Claim Filed Under Regular Notification Instead of SEZ One Treated as Procedural Lapse: CESTAT Allows ₹2.92 Cr Refund [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT )allowed a refund claim of ₹2.92 crore, holding that filing under the regular notification instead of the Special ...
![Refund Claim Filed Under Regular Notification Instead of SEZ One Treated as Procedural Lapse: CESTAT Allows ₹2.92 Cr Refund [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043026-refund-claim-sez-cestat-taxscan.webp "Refund Claim Filed Under Regular Notification Instead of SEZ One Treated as Procedural Lapse: CESTAT Allows ₹2.92 Cr Refund [Read Order]")
Club Services to Members Not Taxable as One Cannot Render Services to Oneself: CESTAT Applies Mutuality Principle [Read Order]
The Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that services provided by a members’ club to its members are not subject to service tax, as a club...
![Club Services to Members Not Taxable as One Cannot Render Services to Oneself: CESTAT Applies Mutuality Principle [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041836-site-img9-2.webp "Club Services to Members Not Taxable as One Cannot Render Services to Oneself: CESTAT Applies Mutuality Principle [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) 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]")
CESTAT allows SAD Refund based on TR-6 Challans to Prove Duty Incidence Borne by Importer [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) found that TR-6 challans are enough evidence of the duty incidence suffered by the importer when ordering the customs...
![CESTAT allows SAD Refund based on TR-6 Challans to Prove Duty Incidence Borne by Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-allows-SAD-Refund-SAD-Refund-TR-6-Challans-taxscan.jpg "CESTAT allows SAD Refund based on TR-6 Challans to Prove Duty Incidence Borne by Importer [Read Order]")