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2020 ] INDEX - 1st July, 2020 xxiii
SSI Exemption - Demand not sustainable as entity whose turnover added to
deny benefit is a separate entity - See under DEMAND .............. 98
— deniable on clubbing of clearances of two units operating from same
premises - See under DEMAND ........................... 98
Strictures against Tribunal - Refund of excise duty paid under compulsion
of clearance - Denial of, on the ground of limitation - As per clarification,
Ad hoc exemption ought to be applicable for entire quantity of goods
supplied - Assessing Authority ignoring said fact, passed order denying
refund partially, invoking technical plea of limitation ignoring exemption
under Second Proviso of Section 11B of Central Excise Act, 1944 whereby
no limitation would apply when payment of duty treated as payment
made ‘under protest’ - It is this kind of negative attitude of Revenue
Authorities which results in legal battle between Government of India
Public Sector Undertakings and Revenue Department — Steel Authority of
India Ltd. v. Union of India (Mad.) ............................. 3
Summons - Challenge to - On ground that void ab initio as before issuance
of such summons Joint Commissioner of Customs himself did not form
independent opinion - HELD : Pending challenge to summons before
High Court, noticee directed to respond to summons - However,
Department directed not to take any coercive action without leave of
High Court - Section 108 of Customs Act, 1962 — Rujira Naroola v. Union of
India (Cal.) ........................................ 42
Supplies of goods against International Competitive Bidding (ICB), refund
of TED - See under REFUND/REFUND CLAIM ................. 68
Suspension of CHA licence not sustainable on classification issue against
importer - See under CUSTOMS HOUSE AGENT ................. 10
Terminal Excise Duty (TED) refund on supply of goods against
International Competitive Bidding (ICB) - See under REFUND/REFUND
CLAIM ........................................ 68
Time-limit to claim concession under Focus Products Scheme on export of
valves - See under EXIM ............................... 45
Transfer of appeal from one Bench of CESTAT to another, High Court has
no power - See under APPEAL TO CESTAT .................... 24
Tribunal’s jurisdiction to maintain appeal filed by department in Customs
House Agents cases - See under APPEAL BY DEPARTMENT .......... 78
Turnover of separate entity not includible to deny SSI exemption - See
under DEMAND ................................... 98
Tyres, tubes and flaps, demand of differential ADD not sustainable - See
under ANTI-DUMPING DUTY .......................... 133
Unjust enrichment not established, refund not deniable - See under
REFUND/REFUND CLAIM ........................... 110
VALUATION (CUSTOMS) :
— Imported ‘Toyota Land Cruiser’ - Misdeclaration of year of manufacture
and valuation, evidence of - Revenue alleging tampering with Chassis
number on the basis of information furnished by M/s. Toyota Kirloskar
Motors, Bangalore - HELD : No infirmity in Commissioner (Appeals)
conclusion that in absence of any physical evidence of tampering,
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