![Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Application-Refund-Customs-Duty-Import-Invalid-Modification-Self-assessment-Re-determination-CESTAT-TAXSCAN.jpg "Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]")
Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the application for refund of Customs Duty paid on...
![No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Evidence-of-Inclusion-of-Excise-Duty-Price-Charged-from-Buyer-CESTAT-Grants-Benefit-of-Cum-Duty-Price-Benefit-of-Cum-Duty-Price-taxscan.jpg "No Evidence of Inclusion of Excise Duty in Price Charged from Buyer: CESTAT Grants Benefit of Cum-Duty Price [Read Order]")
![Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-Credit-of-Service-Coal-and-Iron-ore-Mines-Situated-Away-from-Factory-Coal-and-Iron-ore-Mines-CESTAT.jpg "Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]")
![Duty Exemption on Gasket cannot be Denied Merely Because of Mismatch Occurred Initially which in later Rectified: CESTAT [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2023/07/Duty-Exemption-on-Gasket-Duty-Exemption-Gasket-CESTAT-taxscan.jpg "Duty Exemption on Gasket cannot be Denied Merely Because of Mismatch Occurred Initially which in later Rectified: CESTAT [Read Order]Â")
No Duty Demandable on Semi-Finished and Finished Goods when it was Exported after Payment of Duty u/s 3(1) of Central Excise Act: CESTAT [Read Order]
In a significant case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no duty demandable on semi-finished and finished goods when it was exported...
![No Duty Demandable on Semi-Finished and Finished Goods when it was Exported after Payment of Duty u/s 3(1) of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Duty-Demandable-on-Semi-Finished-Finished-Goods-Payment-of-Duty-Central-Excise-Act-CESTAT-taxscan.jpg "No Duty Demandable on Semi-Finished and Finished Goods when it was Exported after Payment of Duty u/s 3(1) of Central Excise Act: CESTAT [Read Order]")
CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has allowed the appeal filed by ArcelorMittal Projects India Limited, a leading steel manufacturer stating that the...
![CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Allows-Appeal-Arcelor-Mittal-Projects-India-Limited-Appeal-of-Arcelor-Mittal-Projects-India-Limited-Limitation-Period-for-Refund-taxscan.jpg "CESTAT Allows Appeal of Arcelor Mittal Projects India Limited as Limitation Period for Refund to be Calculated u/s 9 & 10 of General Clauses Act [Read Order]")
Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the compensation received for the cancellation of sale agreement not “Declared Service’ under...
![Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Compensation-Received-Sale-Agreement-not-Declared-Service-Compensation-Received-for-Cancellation-of-Sale-Agreement-Sale-Agreement-CESTAT-taxscan.jpg "Compensation Received for Cancellation of Sale Agreement not Declared Service under Section 66E(e) of Finance Act: CESTAT [Read Order]")
![CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Quashes-Order-as-SCN-Deemed-Time-Barred-CESTAT-Quashes-Order-as-SCN-Deemed-SCN-Deemed-CESTAT-CESTAT-Quashes-Order-taxscan.jpg "CESTAT Quashes Order as SCN Deemed Time-Barred, Issued Beyond Period of Limitation [Read Order]")
Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the confiscation of the gold biscuits and noted that the error in recorded statement is not relevant when...
![Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Error-Recorded-Statement-not-Relevant-Gold-Biscuits-Foreign-Origin-CESTAT-TAXSCAN.jpg "Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]")
Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Big Bull Traders Pvt Ltd (Appellant 1) is a manufacturer of Tricycle and holds ICAT certificate issued by the...
![Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Parts-Tricycle-Imported-Separately-Classification-Purpose-CESTAT-Value-Enhancement-TAXSCAN-1.jpg "Parts of Tricycle Imported Separately cannot be Clubbed for Classification Purpose: CESTAT Quashes Appeal Filed for Value Enhancement [Read Order]")
Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), recently ruled that the payment of interest does not arise in case of revenue neutral situation and hence no duty...
![Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Payment-of-Interest-no-Duty-to-be-Paid-Interest-Payment-CESTAT-taxscan.jpg "Payment of Interest does not Arise in Revenue Neutral Situation, no Duty to be Paid: CESTAT [Read Order]")