![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...
![Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension, Restores Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-broker-Taxscan.jpeg "Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension, Restores Licence [Read Order]")
![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]")
![Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CENVAT-Credit-of-excise-duty-Excise-Duty-Ahmedabad-bench-taxscan.jpg "Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]")
![No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Act-CESTAT-Sets-Aside-Penalty-S.114AA-of-Customs-Act-taxscan-1.jpg "No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]")
Service Tax on Conversion Charges for Long-Term Industrial Lease: CESTAT Allows Refund u/s 104 of Finance Act [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the department’s appeal and upheld the refund of service tax paid on conversion charges under Section 104 of the...
![Service Tax on Conversion Charges for Long-Term Industrial Lease: CESTAT Allows Refund u/s 104 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Refund-site-img-2.jpg "Service Tax on Conversion Charges for Long-Term Industrial Lease: CESTAT Allows Refund u/s 104 of Finance Act [Read Order]")
Denial of Tax Credit Violates Articles 14 & 300A: CESTAT Holds Rejection of Transitional Credit Refund on Limitation Grounds Unsustainable [Read Order]
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the denial of transitional tax credit to the appellant violated constitutional rights under Articles 14...
![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]")
Certificate u/s 36B of Central Excise Act is Mandatory for Admissibility of Printouts fom Seized Electronic Evidence :CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that printouts of confiscated electronic evidence cannot be admitted without a certificate, as...
![Certificate u/s 36B of Central Excise Act is Mandatory for Admissibility of Printouts fom Seized Electronic Evidence :CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Certificate.jpg "Certificate u/s 36B of Central Excise Act is Mandatory for Admissibility of Printouts fom Seized Electronic Evidence :CESTAT [Read Order]")
Relief for Samsung: CESTAT Rules Imported ‘Assembly Front’ Falls Under ‘Display Assembly’ for Customs Duty Exemption [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Samsung India Electronics Pvt. Ltd. is entitled to customs duty exemption on its imported...
![Relief for Samsung: CESTAT Rules Imported ‘Assembly Front’ Falls Under ‘Display Assembly’ for Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/relief-Samsung-TAXSCAN.jpg "Relief for Samsung: CESTAT Rules Imported ‘Assembly Front’ Falls Under ‘Display Assembly’ for Customs Duty Exemption [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]")
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]")