CESTAT Rulings
CESTAT Bangalore observes that transition of refund amount into GST regime was merely inadvertent error which was made good by subsequently reversing credit into GSTR-3B return filed in May 2018; Note
...View More CESTAT Mumbai forms a view that payment of differential duty was remittance towards pre-deposit, holds Revenue in error in discarding the refund claim of importer and allows assessee’s appeal; A
...View More CESTAT Chennai opines that late-fee charges imposed on assessee due to system-related defect on account of which bill of entry (BoE) could not be filed in time, is not warranted, holds that same &ldqu
...View More CESTAT Mumbai sets-aside order denying exemption to assessee-manufacturer who cleared goods (power driven pumps and parts) under ‘International Competitive Bidding’ (ICB) pertaining to pet
...View More CESTAT Mumbai sets-aside order denying exemption to assessee-manufacturer who cleared goods (power driven pumps and parts) under ‘International Competitive Bidding’ (ICB) pertaining to pet
...View More CESTAT Bangalore sets-aside order denying refund of excess debit of CENVAT credit made by assessee (a 100% EOU) by mistake while filing a refund claim in Form-A as per Rule 5 of CENVAT Credit Rules, 2
...View More CESTAT Ahmedabad holds assessee eligible for refund of service-tax paid through CENVAT credit as also interest paid for belated payment; Rejects view of lower authorities that refund of service-tax pa
...View More CESTAT Bangalore allows refund of unutilized CENVAT credit to Assessee rendering Consulting Engineer Services to their clients/customers located outside India; Holds that in terms of consistent positi
...View More CESTAT B’lore infers that procedural delay will not disentitle assessee from claiming refund when credit had been reversed in GSTR-3B; Sets-aside order rejecting refund of CENVAT credit under Ru
...View More CESTAT Bangalore sets-aside order rejecting refund claim passed consequent to remand order of Commissioner (A) on ground that original Adjudicating Authority took more than 4 years to decide the issue
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