CENEX UPDATE - 20.05.2020

CX - Refund of CENVAT credit - Commr.(A) rightly quashed order sanctioning refund passed by Asst Commr., where sales made to 100% EoUs were erroneously included in calculation of refund amount: CESTAT

ST - Unlawful mining - Export made and refund claimed under 41/2012-ST - department cannot deny refund stating reasons beyond the Customs Act as well as Finance Act, 1994: CESTAT

Cus - Penalty imposed u/s 112(a) for importing batteries not conforming to BIS standard, merits being quashed, if non-procurement of certificates is temporary lapse later made good upon production of such certificate: CESTAT