![Relief to MIRC: CESTAT Grants Refund of Excess Customs Duty Caused by System Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/MIRC.jpeg "Relief to MIRC: CESTAT Grants Refund of Excess Customs Duty Caused by System Error [Read Order]")
Relief to MIRC: CESTAT Grants Refund of Excess Customs Duty Caused by System Error [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) granted relief to MIRC Electronics Ltd by allowing a refund of excess...
![CESTAT Annual Digest [Part - 32]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Annual-Digest-2023-part-32.jpg "CESTAT Annual Digest [Part - 32]")
![No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Customs-Duty-invoking-extended-period-suppression-of-facts-taxscan.jpg "No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]")
![Refund of IGST during Transitional period: Delhi HC directs to grant Refund After Deducting Differential Amount of Duty Drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Refund-of-IGST-Transitional-period-Delhi-HC-grant-Refund-Deducting-Amount-of-Duty-Drawback-TAXSCAN.jpg "Refund of IGST during Transitional period: Delhi HC directs to grant Refund After Deducting Differential Amount of Duty Drawback [Read Order]")
Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the Commissioner (Appeals) for enhancing the value of a second-hand car so as to...
![Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Commissioner-Appeals-Enhanced-Value-of-Second-Hand-Car-Demand-differential-Customs-Duty-Notice-to-Assessee-Customs-Duty-CESTAT-Quashes-Order-Order-taxscan.jpg "Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]")
Central Govt notifies amendment of GST exemption to Cancer medicines and Customs Duty Exemption to Re-imported Goods in Respective Notifications [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance vide notification no. No. 46/2023-Customs, G.S.R. 557(E) issued on 26th July 2023 has notified the amendments of...
![Central Govt notifies amendment of GST exemption to Cancer medicines and Customs Duty Exemption to Re-imported Goods in Respective Notifications [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Central-Govt-notifies-amendment-GST-exemption-to-Cancer-medicines-Customs-Duty-Exemption-Re-imported-Goods-in-Respective-Notifications-Central-Govt-notifies-amendment-of-GST-exemptions-taxscan.jpg "Central Govt notifies amendment of GST exemption to Cancer medicines and Customs Duty Exemption to Re-imported Goods in Respective Notifications [Read Notification]")
Earphones Other than the parts of Cellular Mobile Phones Attracts only Basic Custom Duty of 10% under Exemption Notification: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the earphones other than the parts of the cellular mobile phones attract only basic customs duty of...
![Earphones Other than the parts of Cellular Mobile Phones Attracts only Basic Custom Duty of 10% under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Earphones-Earphones-Other-than-the-parts-of-Cellular-Mobile-Phones-parts-of-Cellular-Mobile-Phones-Cellular-Mobile-Phones-Mobile-Phones-Custom-Duty-Exemption-Notification-Notification-CESTAT-Taxscan.jpg "Earphones Other than the parts of Cellular Mobile Phones Attracts only Basic Custom Duty of 10% under Exemption Notification: CESTAT [Read Order]")
CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed under section 11AC of the Central Excise Act,1944 for confiscating goods on the...
![CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-Penalty-Imposed-for-Confiscation-Confiscation-Confiscation-of-Goods-Goods-CENAVT-taxscan.jpg "CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]")
CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate of Duty on Ground of Barred by Limitation [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the show cause notice demanding custom duty for wrongly availing concessional rate of duty on the ground...
![CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate of Duty on Ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-SCN-Demanding-Custom-Duty-CESTAT-SCN-Custom-Duty-CESTAT-Quashes-SCN-Demanding-Custom-Duty-for-Wrongly-Availing-Concessional-Rate-Taxscan.jpg "CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate of Duty on Ground of Barred by Limitation [Read Order]")
Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer was eligible to avail of the CENVAT credit of custom duty on inputs used for the...
![Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Manufacturer-Manufacturer-is-Eligible-Manufacturer-is-Eligible-to-Avail-CENVAT-credit-CENVAT-credit-Custom-duty-Inputs-Fabrication-taxscan.jpg "Manufacturer is Eligible to Avail CENVAT credit of Custom duty on Inputs used for Manufacture and Fabrication of “capital goods” u/r 3 of CENVAT Credit Rules: CESTAT [Read Order]")
Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the membrane system of imported goods is eligible for availing the benefits of exemption of customs duty...
![Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Membrane-System-Membrane-System-of-Imported-Goods-Imported-Goods-Goods-Eligible-Eligible-for-Avail-Benefits-taxscan.jpg "Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]")