Betel Nuts Industrial Grade and Edible Supari are same Products: Gujarat HC allows Special Additional Duty Refund [Read Order]
In a recent ruling, the Gujarat High Court allowed SAD ( Special Additional Duty ) refund observing there is no distinction between the Betel...
![Denial of Claim of 4 % SAD Refund alleging Trivial Procedural Requirement: CESTAT allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CSETAT-CESTAT-Ahmedabad-SAD-refund-denial-Special-Additional-Duty-taxscan.jpeg "Denial of Claim of 4 % SAD Refund alleging Trivial Procedural Requirement: CESTAT allows Refund [Read Order]")
![Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CESTAT-Domestic-Tariff-Area-CESTAT-Ruling-on-EOU-Transfers-EOU-to-DTA-Stock-Transfer-Taxscan.jpg "Goods transferred from 100% EOU to its own Domestic Tariff area unit deemed Stock Transfer & Not Sale, Special Additional Duty not Applicable: CESTAT [Read Order]")
![Refund of SAD cannot be denied stating Invalidity of Certificate even after issuance of Correlation Certificate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Chennai-CESTAT-Invalidity-Of-Certificate-Issuance-of-Correlation-Certificate-Correlation-Certificate-Taxscan.jpg "Refund of SAD cannot be denied stating Invalidity of Certificate even after issuance of Correlation Certificate: CESTAT [Read Order]")
Excise Duty Exemption cannot be Denied in absence of Wilful Suppression of Fact to Evade Tax: CESTAT [Read Order]
 The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that excise duty exemption cannot be denied in the absence of wilful suppression of fact to evade tax....
![Excise Duty Exemption cannot be Denied in absence of Wilful Suppression of Fact to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Excise-Duty-Exemption-Excise-Duty-Wilful-Suppression-Tax-CESTAT-Excise-Duty-Exemption-cannot-be-Denied-in-absence-of-Wilful-Suppression-taxscan.jpg "Excise Duty Exemption cannot be Denied in absence of Wilful Suppression of Fact to Evade Tax: CESTAT [Read Order]")
![CESTAT Annual Case Digest 2023 [Part-30]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Annual-Case-Digest-2023-Part-30-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 [Part-30]")
Relief to LG Electronics: CESTAT Allows Refund of SAD on Import of Goods on ground of Service Tax Exemption Eligibility [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to LG Electronics by allowing a refund of Special Additional Duty (SAD) on the import of goods on...
![Relief to LG Electronics: CESTAT Allows Refund of SAD on Import of Goods on ground of Service Tax Exemption Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/LG-Electronics-CESTAT-Refund-of-SAD-Import-of-Goods-Service-Tax-Exemption-Eligibility-taxscan.jpg "Relief to LG Electronics: CESTAT Allows Refund of SAD on Import of Goods on ground of Service Tax Exemption Eligibility [Read Order]")
Customs Exemption Benefit on wind operated Electricity Generator not allowable in absence of Certificate from MNRE: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) Customs Exemption Benefit on Wind Operated Electricity Generator not allowable in absence of Certificate...
![Customs Exemption Benefit on wind operated Electricity Generator not allowable in absence of Certificate from MNRE: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/wind-operated-elecricity-generator-absence-of-certificate-cestat-taxscan.jpg "Customs Exemption Benefit on wind operated Electricity Generator not allowable in absence of Certificate from MNRE: CESTAT [Read Order]")
CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the refund claim of Special Additional Duty (SAD) on the import of shoes on the ground of...
![CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Refund-claim-Import-of-Shoes-Allegation-taxscan.jpg "CESTAT quashes Rejection of Refund claim of SAD on Import of Shoes on ground of Non-inclusion of Allegation in SCN [Read Order]")
Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that trader-importers are eligible for a refund of 4% Additional Duty of Customs, even if their invoices do not...
![Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Trader-Importer-Customs-Duty-Refund-Credit-of-Duty-Endorsement-Invoices-Customs-Notification-CESTAT-taxscan.jpg "Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]")