![Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Invoice-Manufacturer-Transaction-Value-Revaluation-Investigation-Evidence-CESTAT-taxscan.jpg "Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]")
Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that no revaluation without further investigation and evidence...
![Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Limitation-Claim-Refund-CESTAT-Refund-Claim-Taxscan.jpg "Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]")
![Clerical Error in filling Bill of Entry does not attract Penalty and Confiscation under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Clerical-Error-Bill-of-Entry-Penalty-Customs-Act-CESTAT-Taxscan.jpeg "Clerical Error in filling Bill of Entry does not attract Penalty and Confiscation under Customs Act: CESTAT [Read Order]")
![Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/penalty-CENVAT-Credit-rule-CESTAT-taxscan.jpeg "Imposition of Penalty under CENVAT Credit Rule will not sustain in the absence of Suppression of Fact: CESTAT [Read Order]")
![Criminal Proceedings cannot be quashed on the basis of stay granted by CESTAT: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/06/Criminal-Proceedings-CESTAT-Supreme-Court-taxscan.jpg "Criminal Proceedings cannot be quashed on the basis of stay granted by CESTAT: Supreme Court [Read Judgment]")
Clearance of Imported Raw Materials by EOU after Payment of Customs Duty & Interest: CESTAT quashes Additional Demand of Interest [Read Order]
While quashing an additional demand of interest by the Customs department, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the demand is not...
![Clearance of Imported Raw Materials by EOU after Payment of Customs Duty & Interest: CESTAT quashes Additional Demand of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Raw-Materials-EOU-Payment-Customs-Duty-Interest-CESTAT-Additional-Demand-of-Interest-taxscan.jpeg "Clearance of Imported Raw Materials by EOU after Payment of Customs Duty & Interest: CESTAT quashes Additional Demand of Interest [Read Order]")
Limitation period on CENVAT Refund claim can only be calculated based on dates of realisation of Export proceeds and Filing of Refund, ordered to submit relevant Document: CESTAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench have held that the limitation period on CENVAT refund claim can only calculate based on dates of realisation of export proceeds and filing of...
![Limitation period on CENVAT Refund claim can only be calculated based on dates of realisation of Export proceeds and Filing of Refund, ordered to submit relevant Document: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Limitation-period-CENVAT-refund-export-refund-document-CESTAT-taxscan.jpg "Limitation period on CENVAT Refund claim can only be calculated based on dates of realisation of Export proceeds and Filing of Refund, ordered to submit relevant Document: CESTAT [Read Order]")
Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that for the purpose of refund of the central excise duty, a unit located in a Special Economic Zone (SEZ)...
![Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/SEZ-Distinct-Entity-CESTAT-Excise-Duty-Refund-taxscan.jpg "Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]")
![CENVAT Credit cannot deny due to Submission of Photocopies of Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CENVAT-Credit-Invoices-CESTAT-taxscan.jpeg "CENVAT Credit cannot deny due to Submission of Photocopies of Invoices: CESTAT [Read Order]")
Contract shall be Amended in lines with Subsequent Changes in Law: CESTAT upholds Proceedings against Importer [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal has held that contract shall be amended in lines with subsequent changes in law and upholds proceedings against importer. ...
![Contract shall be Amended in lines with Subsequent Changes in Law: CESTAT upholds Proceedings against Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Contract-Import-Law-CESTAT-Importer-Taxscan.jpeg "Contract shall be Amended in lines with Subsequent Changes in Law: CESTAT upholds Proceedings against Importer [Read Order]")
Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that limitation is not applicable to refund retained by the service tax department having the nature of revenue...
![Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-Service-Tax-Dept-Revenue-Deposit-CESTAT-taxscan.jpeg "Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]")