INDIRECT TAX

1. Payment under Cenvat Rule 6 isn't a duty; time-limit for refund & doctrine of unjust enrichment do not apply thereto.
Cenvat Credit : Payment under rule 6 of CENVAT Credit Rules, 2004 is not 'duty'; hence, refund thereof is not governed by section 11B (time-limit for refund and doctrine of unjust enrichment).

Cenvat Credit : Rule 6 of CENVAT Credit Rules, 2004 does not apply to goods cleared without payment of duty on job work basis under notification 214/86-C.E., dated 25-3-1986.

2. AO rightly rejected certain transactions on failure of assessee to prove them as inter-State sales.
CST & VAT : CST - Where assessee claimed that 26 transactions in question were inter-State sale and Assessing Officer rejected 6 out of 26 transactions, since in respect of 6 transactions assessee had been unable to discharge burden of proving that they were, in fact, inter-State sale, said transactions were not inter-State sale.

3. Goods cleared on job-work basis can't be considered as exempted goods; Cenvat Rule 6 inapplicable thereto.
Cenvat Credit : Goods cleared without payment of duty on job work basis under Notification 214/86-C.E., dated 25-3-1986 cannot be considered as 'exempted goods' and therefore, job-worker is entitled to credit of inputs used therein and rule 6 of CENVAT Credit Rules, 2004 cannot be invoked to demand reversal/payment.

4. Goods clearance from DTA to SEZ would continue to be deemed as export and entitled to rebate of duty; CBEC clarifies.

5. Revenue to grant refund with interest if its stay application against refund order was dismissed by Tribunal.
Service Tax : Where refund has been ordered by Commissioner (Appeals) and stay against said judgment is declined by Tribunal, there is not reason for revenue to stop refund; hence, department must grant refund with interest.

6. Tribunal can't pass order by placing reliance upon statement of counsels without any supporting materials.
Excise & Customs : Where revenue sought inclusion of cost of mould on ground that 'assessee failed to establish that same is already included in value', Tribunal could not dismiss revenue's appeal by merely placing reliance on statement of assessee's counsel (without any supporting material) that 'cost of mould is already included in value'.