CENEX UPDATE – 03.11.2020

CX - As per Section 9D of CEA 1944, statements which are subsequently retracted cannot be used as admissible evidence, more so without permitting cross examination of witnesses: CESTAT

ST - Service Tax notifications are procedural in nature & cannot override provisions of SEZ Act 2005: CESTAT

Cus - Refund of differential duty paid under protest cannot be allowed where claimant does not fulfil conditions of unjust enrichment by failing to prove that incidence of excess duty paid was not passed on to other parties or was borne solely by it: CESTAT