CENEX UPDATE – 15.10.2020

CX - It is settled position in law that an assessee is entitled to interest on delayed disbursal of refund after three months from date of filing of refund claim till date of its realisation: CESTAT

ST - Refund - Findings should only be confined to ascertain whether requirement of Rule 5 of CCR has been complied with or not and establishment of nexus of services cannot be insisted upon: CESTAT

Cus - Case remanded for reconsideration where Adjudicating Authority passes contradictory order remanding the matter due to infringement of principles of natural justice, while concurrently enhacing value of the subject goods as per CVR 2007, with assigning any reasons: CESTAT