![No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Unjust-Enrichment-Duty-Service-Tax-Refund-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]")
No Unjust Enrichment when assessee initially charged Duty/Service Tax,Refund allowable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund is allowable in absence of unjust...
![Place of Removal is port from Where Goods are Exported, in case of Export: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/port-Where-Goods-exported-case-of-Export-CESTAT-TAXSCAN.jpg "Place of Removal is port from Where Goods are Exported, in case of Export: CESTAT [Read Order]")
![Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Nature-Supply-Terms-BGH-Exim-Limited-CESTAT-Import-Non-Calcined-Petroleum-Coke-TAXSCAN.jpg "Nature of Supply and Terms Contract are different from BGH Exim Limited: CESTAT upholds value declared on Import of Non-Calcined Petroleum Coke [Read Order]")
![Lack of Exercise of Jurisdiction: CESTAT remands abeyance order of Excise Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Exercise-of-Jurisdiction-CESTAT-Excise-Commissioner-TAXSCAN.jpg "Lack of Exercise of Jurisdiction: CESTAT remands abeyance order of Excise Commissioner [Read Order]")
Interest on Refund allowable when authority fails to Refund of Service Tax sanctioned within three months from date of filing: CESTAT [Read Order]
In a recent ruling, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that interest on refund is allowable when authority fails to refund on service...
![Interest on Refund allowable when authority fails to Refund of Service Tax sanctioned within three months from date of filing: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Refund-authority-Refund-Service-Tax-CESTAT-TAXSCAN.jpg "Interest on Refund allowable when authority fails to Refund of Service Tax sanctioned within three months from date of filing: CESTAT [Read Order]")
![Finance Bill, 2023 Amends Income Tax Penalty Provisions [Read Finance Bill]](https://www.taxscan.in/wp-content/uploads/2023/02/Finance-Bill-2023-Amends-Income-Tax-Penalty-Provisions-TAXSCAN.jpg "Finance Bill, 2023 Amends Income Tax Penalty Provisions [Read Finance Bill]")
Central Excise Act and Rules do not Contemplate Extension of Time beyond Limitation: Rajasthan HC dismisses Refund Application [Read Order]
The Rajasthan High Court dismissed refund application and observed that Central Excise Act and Rules do not Contemplate Extension of Time beyond the period of limitation. The writ petitions have...
![Central Excise Act and Rules do not Contemplate Extension of Time beyond Limitation: Rajasthan HC dismisses Refund Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Central-Excise-Act-and-Rules-Contemplate-Extension-Limitation-Rajasthan-HC-Refund-Application-TAXSCAN.jpg "Central Excise Act and Rules do not Contemplate Extension of Time beyond Limitation: Rajasthan HC dismisses Refund Application [Read Order]")
CESTAT upholds Penalty for Smuggling of Gold from UAE concealing in Embroidery Machine using Freezone Company [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has upheld the penalty imposed on the persons allegedly involved in the smuggling of gold from the UAE using an...
![CESTAT upholds Penalty for Smuggling of Gold from UAE concealing in Embroidery Machine using Freezone Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/CESTAT-Penalty-Sumggling-of-Gold-Embroidery-Machine-Freezone-Company-Taxscan.jpeg "CESTAT upholds Penalty for Smuggling of Gold from UAE concealing in Embroidery Machine using Freezone Company [Read Order]")
![Rebate for DTA Clearance is eligible only on ‘similar’ to Goods Exported: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Rebate-DTA-Clearance-similar-goods-exported-CESTAT-Taxscan.jpeg "Rebate for DTA Clearance is eligible only on ‘similar’ to Goods Exported: CESTAT [Read Order]")
Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]
The CESTAT, Delhi bench has held that the place of removal for the purpose of availaingcenvatcrediot on outward transport is the premises of the buyer under the amended provision in Rule 2(l) of the...
![Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Premises-Buyer-Cenvat-Credit-Outward-Transport-taxscan.jpeg "Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]")
Whether Nazrana paid to State Govt to receive Marketable Title for Transfer of Land would be treated as Cost of Acquistion: ITAT directs Dept to Re-verify Claim [Read Order]
The Pune bench of the ITAT has directed the income tax department to verify the claim regarding the payment of Nazarana to the Govt. of Maharashtra was a precondition to receive a marketable title...
![Whether Nazrana paid to State Govt to receive Marketable Title for Transfer of Land would be treated as Cost of Acquistion: ITAT directs Dept to Re-verify Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Whether-Nazrana-State-Government-Marketable-Title-Transfer-of-Land-Cost-of-Acquistion-ITAT-Re-verify-Claim-taxscan.jpg "Whether Nazrana paid to State Govt to receive Marketable Title for Transfer of Land would be treated as Cost of Acquistion: ITAT directs Dept to Re-verify Claim [Read Order]")