![No Unjust Enrichment when Goods Sold to Customer at Lower Price: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Goods-Sold-to-Customer-at-Lower-Price-Goods-Sold-to-Customer-Goods-Sold-Lower-Price-Customer-CESTAT-Taxscan.jpg "No Unjust Enrichment when Goods Sold to Customer at Lower Price: CESTAT [Read Order]")
No Unjust Enrichment when Goods Sold to Customer at Lower Price: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no scope for unjust enrichment when goods are...
![Registration under Rule 3(7)(a) cannot be applied Duty has not been paid when availing benefit of Excise Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Registration-Duty-Excise-Notification-CESTAT-taxscan.jpg "Registration under Rule 3(7)(a) cannot be applied Duty has not been paid when availing benefit of Excise Notification: CESTAT [Read Order]")
![Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cost-of-Corrugated-Boxes-supplied-Transaction-Value-of-metal-container-Transaction-Value-CESTAT-metal-container-Corrugated-Boxes-taxscan.jpg "Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]")
![Relief to IOCL: CESTAT upholds Calculation of Duty paid on Transactions with OMCs as per MoU at Lower Price [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/IOCL-CESTAT-Duty-paid-on-Transactions-Transactions-Duty-OMCs-MoU-at-Lower-Price-taxscan.jpg "Relief to IOCL: CESTAT upholds Calculation of Duty paid on Transactions with OMCs as per MoU at Lower Price [Read Order]")
![Benefits under Section 4A of Central Excise Act applicable only on Retail Sales: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Benefits-Central-Excise-Act-Retail-Sales-Supreme-court-taxscan.jpg "Benefits under Section 4A of Central Excise Act applicable only on Retail Sales: SC [Read Judgement]")
![Benefit of the SVLDRS Scheme cannot be Denied for filing under Wrong Category: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/SVLDRS-Scheme-SVLDRS-Calcutta-High-Court-taxscan.jpg "Benefit of the SVLDRS Scheme cannot be Denied for filing under Wrong Category: Calcutta HC [Read Order]")
No Excise Duty on Outward Freight from Leamak to ITC when included in Assessable Value: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that there is no excise duty on outward freight from Leamak Healthcare P Ltd to ITC Ltd when included in...
![No Excise Duty on Outward Freight from Leamak to ITC when included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Excise-Duty-Outward-Freight-Leamak-ITC-CESTAT-Excise-Duty-on-Outward-Freight-Outward-Freight-from-Leamak-taxscan.jpg "No Excise Duty on Outward Freight from Leamak to ITC when included in Assessable Value: CESTAT [Read Order]")
CBIC notifies Service Tax Exemption to 'Light Dues' collected by the Directorate General of Lighthouses and Lightships [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC), in a recent notification has exempted the payment of service tax on the “light-dues” collected by the Directorate General of Lighthouses and...
![CBIC notifies Service Tax Exemption to Light Dues collected by the Directorate General of Lighthouses and Lightships [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/01/CBIC-Service-Tax-Service-Tax-Exemption-Light-Dues-Directorate-General-of-Lighthouses-and-Lightships-taxscan.jpg "CBIC notifies Service Tax Exemption to Light Dues collected by the Directorate General of Lighthouses and Lightships [Read Notification]")
Customs Department retrieves matter from ‘Call book’ after 16 years: Orissa HC quashes SCN [Read Order]
The Orissa High Court chaired by the Chief Justice S. Muralidhar and Justice M.S. Raman quashed the Show Cause Notice (SCN) issued by the Customs Department after 16 years. The bench quashed the...
![Customs Department retrieves matter from ‘Call book’ after 16 years: Orissa HC quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Customs-Department-Customs-Call-book-Orissa-High-Court-Show-Cause-Notice-SCN-Taxscan.jpg "Customs Department retrieves matter from ‘Call book’ after 16 years: Orissa HC quashes SCN [Read Order]")