Excise Judgements
Refund claim - Limitation - Protest payment, proof -
Arbind Aggarwal 25 January 2009 at 01:17
Refund claim - Limitation - Protest payment, proof - Rejection on the ground that TR-6 challan under which amount claimed was deposited does not show that it was paid under protest and no protest letter was lodged with Department under Rule 233B of e
Provisional Assessment - Interest
Arbind Aggarwal 25 January 2009 at 01:16
Finalisation of Provisional assessment - LB decision in Cadbury [ 2008-TIOL-1986-CESTAT-MUM-LB ] helps Revenue get back refunds of 'interest' granted by the Assistant Commissioner relying on MSEB Pole Factory [ 2005-TIOL-1643-CESTAT-MUM ] decision -
Refund - Excess payment of tax - Sales tax
Arbind Aggarwal 25 January 2009 at 01:16
Refund - Excess payment of tax - Sales tax - Tax paid at 1% on gold - Rate of tax reduced retrospectively - Refund of excess paid tax rejected on the ground that notification barring refund of tax collected at higher rate - Excess tax must be refunde
Refund - Unjust enrichment
Arbind Aggarwal 25 January 2009 at 01:16
Refund - Cenvat/Modvat - Adjustment of credit - Credit amount cannot be adjusted against refund without issue of a show cause notice - Sections 11A and 11B of Central Excise Act, 1944. [para 8]
Refund - Unjust enrichment - Downward revision of price of g
Arbind Aggarwal 25 January 2009 at 01:16
Refund - Unjust enrichment - Downward revision of price of goods with retrospective effect as per agreement between parties - Appellants returned differential price as well as differential duty by way of issuing credit notes to buyer - No infirmity i
Offences Under the Act
Arbind Aggarwal 15 January 2009 at 20:44
Central Excise
Unjust enrichment
Arbind Aggarwal 15 January 2009 at 20:44
UoI Vs M/s A K Spintex Ltd & Anr (Dated : November 26, 2008) Central Excise - Assessable Value - Refund cannot be rejected merely because adjustments made through Credit/Debit Notes - it is clear that once the goods are supplied, the property in th
Central Excise - destruction or loss of goods
Arbind Aggarwal 15 January 2009 at 20:44
Central Excise - destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction - No question of Law: HC
Limitation Act
Arbind Aggarwal 15 January 2009 at 20:43
MUMBAI, SEPT 10, 2008 : THE issue was already decided by the Supreme Court in COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, NOIDA Vs M/s PUNJAB FIBRES LTD, NOIDA - 2008-TIOL-24-SC-CX.
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