![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XII]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069950-half-yearly-customs-and-excise-and-service-tax-case-digest-half-yearly-customs-and-excise-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XII]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XII]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service ...
![Expired Bank Guarantees Cannot be Sustained in Law: Kerala HC Dispels Customs’ Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Kerala-HC-bank-guarantee-Expired-bank-guarantee-law-Customs-duty-recovery-taxscan.jpg "Expired Bank Guarantees Cannot be Sustained in Law: Kerala HC Dispels Customs’ Claim [Read Order]")
![Non-Fulfilment of Export Obligation Not an Irregularity when Amnesty Scheme Silent on Penalty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-New-Delhi-Penalty-Non-Fulfilment-of-Export-Obligation-taxscan.jpg "Non-Fulfilment of Export Obligation Not an Irregularity when Amnesty Scheme Silent on Penalty: CESTAT [Read Order]")
![Rejection of Application for Brand Rate for Exported Goods Under Duty Drawback Rules solely on Limitation: CESTAT Remands Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Rejection-of-application-Brand-rate-application-Exported-goods-Duty-drawback-rules-Limitation-period-Reconsideration-of-application-Time-barred-application-Judicial-review-Natural-justice-taxsacn.jpg "Rejection of Application for Brand Rate for Exported Goods Under Duty Drawback Rules solely on Limitation: CESTAT Remands Matter for Reconsideration [Read Order]")
Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the Customs Department has the authority to recover escaped duty when post-importation conditions of...
![Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Customs-Duty-Exemption-Notification-Post-Importation-Conditions-Customs-Department-taxscan.jpg "Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]")
CESTAT allows Refund of CENVAT Credit accumulated while Rendering Services to SEZ Developers to Larsen & Toubro [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has allowed the refund of accumulated CENVAT Credit to Larsen & Toubro, which was accrued while rendering...
![CESTAT allows Refund of CENVAT Credit accumulated while Rendering Services to SEZ Developers to Larsen & Toubro [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-kolkata-CENVAT-Credit-SEZ-developers-Larsen-and-Toubro-delayed-refund-delayed-refund-payment-TAXSCAN.jpg "CESTAT allows Refund of CENVAT Credit accumulated while Rendering Services to SEZ Developers to Larsen & Toubro [Read Order]")
DGFT issues Trade Notice on Amnesty Scheme for Default in Export Obligations under AA/EPCG Schemes, no Further Extension Likely
The Directorate General of Foreign Trade (DGFT) has issued a Trade Notice, with regard to the amnesty scheme for default in export obligations under Advance Authorisation and EPCG Schemes, clarifying...
CESTAT Quashes Customs Duty Demand on Manufacture of polyurethane polyvinyl chloride soles of footwear on ground of Absence of Malafide Intention [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the manufacture of polyurethane polyvinyl chlorine soles of footwear on the...
![CESTAT Quashes Customs Duty Demand on Manufacture of polyurethane polyvinyl chloride soles of footwear on ground of Absence of Malafide Intention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Customs-Duty-Demand-Demand-Customs-Duty-Manufacture-polyurethane-polyvinyl-chloride-soles-footwear-Absence-of-Malafide-Intention-Malafide-Intention-taxscan.jpg "CESTAT Quashes Customs Duty Demand on Manufacture of polyurethane polyvinyl chloride soles of footwear on ground of Absence of Malafide Intention [Read Order]")
CBIC clarifies Interest Payable by Importer on Default of Export Obligation as per Amnesty Scheme [Read Notification]
On 26th April 2023, the Central Board of Indirect Taxes and Customs (CBIC) amended certain notifications of the Customs Act, 1962. As per the amendment, in case of the default in the export...
![CBIC clarifies Interest Payable by Importer on Default of Export Obligation as per Amnesty Scheme [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/04/CBIC-Importer-Export-Amnesty-Scheme-Export-Obligation-Taxscan.jpg "CBIC clarifies Interest Payable by Importer on Default of Export Obligation as per Amnesty Scheme [Read Notification]")
AA and EPCG Holders eligible for the Amnesty Scheme for OTS of Default in Export Obligation: DGFT issues Procedure [Read Circular]
The Directorate General of Foreign Trade (DGFT) has issued procedures on application for filing an amnesty scheme for One Time Settlement of Default in Export Obligation by Advance Authorisation (AA)...
