CENEX UPDATE - 29.04.2020

CX - Mere Labelling or relabelling of imported DVDs would not make them classifiable under a different heading and activity as amounting to manufacture; CENVAT could not have been availed: CESTAT CX - Mere Non-registration with department cannot be ground to allege suppression so as to invoke extended period of limitation: CESTAT ST - Refund is allowed in respect of those services which although not specifically approved, are nonetheless used for authorised operations by an SEZ unit, in view of Sections 26 & 51 of SEZ Act: CESTAT Cus - Assessment u/s 17 cannot be said to be finalized when assessee has marked protest at time of paying duty : CESTAT