![Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Admissible-Service-tax-Paid-Transportation-of-Empty-Container-Port-Refund-Admissible-on-Service-tax-excise-customs-service-tax-taxscan.jpg "Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]")
Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]
In a recent case, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) refunded admissible service tax paid on 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]")
![One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Filing-Refund-Finalization-Date-of-Finalization-of-the-Bill-of-Entry-Bill-of-Entry-Date-of-Finalization-Provisional-Assessment-CESTAT-taxscan.jpg "One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]")
Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that a Defunct Manufacturer is eligible for refund of the unutilised CENVAT Credit accumulated on export of...
![Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Defunct-Manufacturer-Eligible-for-Refund-of-Unutilised-CENVAT-Credit-accumulated-on-export-of-finished-goods-under-Bond-LUT-CESTAT-Remanded-Matter-TAXSCAN.jpg "Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]")
Cash Refund allowable when Assessee Working Under Central Excise Exemption Notification: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a cash refund is allowable when an assessee working under central excise exemption notification. ...
![Cash Refund allowable when Assessee Working Under Central Excise Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/cash-refund-Working-Under-Central-Excise-Exemption-Notification-Assessee-CESTAT-cash-refund-taxscan.jpg "Cash Refund allowable when Assessee Working Under Central Excise Exemption Notification: CESTAT [Read Order]")
Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that a refund is hit by unjust enrichment when the incidence of duty has been passed on to the buyers....
![Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Unjust-Enrichment-Incidence-of-Duty-CESTAT-Buyers-taxscan.jpg "Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]")
No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no mandate under Rule 5 of Cenvat Credit Rules, 2004 (CCR) that registration should be...
![No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Mandate-Rule-5-of-CCR-Registration-Condition-Refund-of-Accumulated-Credit-cestat-refund-ccr-taxscan.jpg "No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]")
Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) setaside the Order passed by the Commissioner of Appeals where in the refund claim of service tax paid was...
![Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-CESTAT-Re-adjudication-Refund-Customs-Excise-Taxscan.jpg "Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]")
Punjab and Haryana HC directs GST Department to Refund Amount Recovered through DRC03 when no SCN issued [Read Order]
The Punjab and Haryana High Court directed the Goods and Service Tax (GST) Department to refund amount recovered through DRC03 when no show cause notice (SCN) was issued. The Petitioner, M/s...
![Punjab and Haryana HC directs GST Department to Refund Amount Recovered through DRC03 when no SCN issued [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Punjab-and-Haryana-High-Court-GST-Department-GST-Department-to-Refund-Refund-Punjab-and-Haryana-HC-directs-GST-Department-to-Refund-Amount-Refund-Amount-DRC03-SCN-issued-Goods-and-Service-Tax-taxscan.jpg "Punjab and Haryana HC directs GST Department to Refund Amount Recovered through DRC03 when no SCN issued [Read Order]")
Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in a recent case dismissed the appeal due to the failure by the appellant to demarcate the service period...
![Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-of-Service-Tax-Refund-Service-Tax-GTA-service-of-Cylinder-GTA-service-Cylinder-CESTAT-dismisses-Petition-CESTAT-Petition-Demarcate-Service-Period-taxscan.jpg "Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]")