CENEX UPDATE - 05.06.202

CX - Since refund has arisen after Tribunal has passed remand order dated 17.10.2011, same is to be considered as relevant date for refund u/s 11B of CEA, 1944: CESTAT

ST - Benefit of VCES 2013 scheme was denied solely due to clerical errors in Form VCES-1 - The assessee already declared the tax dues & cannot be asked to do so again as it would violate provisions of FA 1994 & Article 265 of the Constitution: CESTAT

Cus - SCN issued to Customs Broker u/s 124 of Customs Act is not superior to any other communication, such as offence report - proceedings initiated under CBLR are unsustainable where offence report issued was not acted upon within prescribed timelines: CESTAT