CENEX UPDATE - 20.04.2020

CX - Case of clandestine manufacture and removal should be looked into having regard to production capacity of machine installed - if machine is not in working condition, Department owed a duty to examine machine of similar type installed in any other factory premises - this is what Rule 173E provides for: HC CX - Assesses was unable to sufficiently explain 15-month delay in filing appeal against O-i-O - Tribunal's decision upholding such order warrants no interference with: HC ST - Service tax paid in respect of any service received in the course of export, is liable to be refunded - question of service being rendered before or after export is immaterial: CESTAT ST - Section 35FF of CEA 1944 does not provide for interest on refund of any duty deposited in course of investigation: CESTAT ST - Assesses is entitled to refund of interest & penalty paid by it, where demand raised in this regard is set aside by Commr.(A) - Department directed to expedite assesses's refund application: HC Cus - In Handling of Cargo in Customs Areas Regulations, 2009, no mechanism for recovery of Cost Recovery Charges has been provided: CESTAT