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How Many Days Make a GST Month?Cus - It is for an aggrieved person to choose from available remedies & to bear consequence - including that of lack of jurisdiction; it is for other side to advise caution on that in score: CESTATCus - Refunds involve re-assessment of duty, which could disrupt established appellate system; drawback, which compensates exporters for duties paid, does not - Ergo, drawbacks remain under Central Govt revisionary jurisdiction while refund claims are not covered thereunder: CESTATCus - Legislative intent is to simplify & structure appellate & revision process, based on nature & complexity of issues at hand, ensuring that some matters remain outside purview of formal tribunals & focus on simpler, more direct forms of resolution: CESTATCus - State Exchequer does not survive on confiscatory proceeds; Gold and articles made of gold are goods & not vested in the government; Illicit import of articles of gold must be deterred but not by alienation of possession from its owner: CESTATCus - Gold jewelry was not subject to prohibition under FTP, as no evidence confirmed that it was prohibited or restricted : CESTATCus - Cause for restricting import of semi wrought gold is monetarily measurable & that would have sufficed as consequence of wrongful import - No justification for absolute confiscation thereof, either from being restricted or despite being restricted: CESTATCus - Confiscation of Gold items under sections 77, 111(l), and 111(m) of Customs Act is legally sound where conditions for duty-free baggage are not complied with: CESTATCus - Gun-shaped cigarette lighters are not prohibited imports and their confiscation by customs authorities is based on an incorrect application of law which is not sustainable: CESTATCX - Even if exempted goods are exported, assessee is eligible to avail CENVAT credit on inputs under the exception clauses of Rule 6(1) as contained in Rule 6(6) of CCR 2004: CESTATST - As is trite law, construction activities found to be composite contracts, cannot be taxed under Commercial or Industrial Construction Service or Construction of Complex Service : CESTATST - Excess service tax paid could be adjusted against liabilities over multiple months rather than being restricted to immediate succeeding month: CESTATCX - Assessee is entitled to refund of excise duty paid on bulk drugs used to manufacture life-saving drugs, as the exemption under Notfn 4/2006-CE extended to their hydrochloride forms: CESTATCX - Assessee & its distributor found to be related persons clearly falling u/s 4(3)(b) of CEA 1944 due to mutual interest; goods sold to distributor be valued under Rule 9 - demand for differential duty upheld: CESTATI-T - Merely because cash were deposited during demonetization period, does not make it tainted: ITATI-T- Retrospective denial of exemption u/s 11 and 12, on grounds of the claimant having been registered u/s 12A, is invalid: ITATI-T- Re-assessment invalid where based solely on conjecture & without being based on any corroborative evidence or independent verification by AO: ITATI-T - Income received by originator from securitization trust in nature of EIS did not accrue or arise from investment, then said trust was not entitled to deduct TDS on same: ITATI-T - Assessee cannot be given benefit of Explanation (5) to Sec 271(1)(c), if he had not communicated in his return, income which was sought to be brought to taxation as result of search: ITATI-T - Status quo as regards exemption u/s 11 shall be maintained in case of educational trust if same was allowed under identical circumstances in previous year: ITATI-T- No penalty could be levied u/s 271D if AO failed to record satisfaction in assessment order, with regard to violation of provisions of Sec 269SS: ITATI-T - AO is not permitted to tax income twice in reopening, which has already suffered disallowance in original assessment proceedings, on basis of change of opinion: ITAT
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