CENEX UPDATE - 09.04.2020

CX - Once court has turned down prayer for grant of interest, even if reasoning for declining such relief may be fallacious, same would not fall within scope of a review application: HC CX - Principles of unjust enrichment would not be applicable to refund filed consequent to finalisation of provisional assessment initiated in year 1995, in 2008: CESTAT ST - Appellant had constructed independent buildings having one residential unit only - Thus, even if appellant had constructed more than 12 independent buildings, nature of activity would not be 'construction of complex' service - tax demand fails: CESTAT Cus - From definition of import, it is clear that goods are deemed to enter territorial waters of India at stage of completion of import & not on date of filing BoE - if importer possesses license on or before date of import, confication of goods is unwarranted: CESTAT Cus - Order has been passed without any jurisdiction since for assuming jurisdiction to pass an adjudication order, service of SCN is must - no effective service of SCN, hence appeal allowed: CESTAT