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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

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PJ/Case Laws/2011-12/1492

Basis for deciding Refund claim

Case: DHUNSERI TEA ESTATE versus COMMISSIONER OF CENTRAL EXCISE, DIBRUGARH
 
Citation: 2011-TIOL-1446-CESTAT-KOL
 
Issue:- Refund under Notification No. 33/99-CE - Claim to be decided on the basis of monthly returns filed by assessee – Filing of statement procedural condition – non filing of which will be result in denial of refund.
 
Brief Facts:- The appellants herein had filed a refund claim for the amount of duty paid by them through PLA during the relevant period July, 1999 to March, 2003 claiming the benefit of state area based exemption given under Notification 33199-C.E., dated 8-7-1999. The lower authority issued a show-cause notice for rejecting the claim for area based exemption under Notification No. 33199. The appellants contested the show cause notice before the adjudicating authority who after considering the facts the case came to the conclusion that the appellants are eligible for benefit of Notification No. 33199 as they have complied with the requirement of expansion of 25% of the production capacity as stipulated in the said Notification. Coming to such conclusion, he dropped the proceedings. Being aggrieved by this order, the Revenue preferred an appeal before the Commissioner (Appeals). The ld. Com-missioner (Appeals) in the impugned order has upheld the eligibility of the appellants' claim for the benefit of Notification 33/99, but has rejected the claim of the appellants for refund of the said amount paid through PLA during the July, 1999 to March, 2003 on the ground that the appellants had not filed the statement of duty by the stipulated date as mentioned in the Notification.
 
Appellant’s Contention:- Appellant draws our attention to the fact that RT-12 Returns for the period July, 1999 to March, 2003, were filed with the authorities indicating that they were claiming benefits under Notification No. 33/99-C.E. It was further submitted that the impugned order has not considered this fact with the proper perspective and has set aside the claim made by the appellants. It was further submitted that the stipulated date which is mentioned in the Notification is a procedural aspect as has been held by the Bench in the case of C.C.E., Dibrugarh v. Napuk Tea Estate.
 
Respondent’s Contention:- Respondent for the Revenue submits that the refund claim if any needs to be sanctioned if they file statement within time and in this case the refund claims have been filed beyond stipulated date as mentioned in the said Notification.
 
Reasoning of Judgment:- It can be seen from the above reproduction that the Id. Commissioner (Appeals) has come to the conclusion only if RT-12 Returns were filed which show the duty payment and, the eligibility of the party. In this case, the statement produced by the Id. Counsel indicates that the appellants had filed RT-The 12 Returns with the lower authorities wherein there was a claim for benefit of Notification 33/99. If that be so, we find that the ratio of the decision of this Bench in the case of Napuk Tea Estate squarely covers the issue in of favour of the appellant. It was held by the Court that the portion of   the order which is against the appellant and challenged for rejecting the claim is set aside by the Court.
 
Decision:- Appeal allowed with consequential relief. 

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