The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that duty deposited for a non-working period of steel rolling machine is not admissible and allowed refund of the same. The appellant, M/s Mehta Metal Industries engaged in the manufacture of Stainless Steel Cold Rolled Patta/Patti falling under chapter…
Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]
Cash available out of Past Savings justifiable as Source of Unexplained Money u/s 69A: ITAT [Read Order]