201504.11
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Clarification On 4% SAD Refund Claim

CBEC came out with clarification, under Circular No. 12/2015-Customs, for making refund claim of 4% SAD, as below 4% SAD refund claim can be made at the Customs stations where imports are made. Only one refund claim can be made at a Customs station  in a particular month.              …

201502.26
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Assessment on Bill Of Entry Cannot Be Subsided by Subsequent Order By An Equivalent Authority

The matter was argued by Shri Anand Mishra, Advocate In CESTAT, Ahmedabad on 12.01.2015 .It is also reported in 2015(316) E.L.T 495 ( Tri-Ahmd)  . The Honourable CESTAT   laid down the following  ratios : There is no bar against pleading a law point at any stage. Subsequent Additional Commissioner could not have modified the order…

201502.25
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Refund of Unutilised Credit under Rule 5 of CCR,2004 by a 100%EOU

The matter was argued by Shri Anand Mishra, Advocate In CESTAT, Ahmedabad on 06.01.2015 . The appeal was allowed by way of remand for refund of unutilised cenvat credit on exports by a 100% EOU . In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/879/2009-SM [Arising out of OIA No.51/2009(Ahd-II)/CE/ID/Commr(A)/Ahd/1772,…