High Court Rulings

Exemption on biscuits not absolute; Allows rebate on export exercising writ jurisdiction 

HC allows rebate of excise duty paid on exported biscuits, despite exemption prescribed under Notification No. 12/2012-CE; Rejects Commissioner (Appeals) conclusion that exemption was absolute and unc...View More

No delay condonation where exporter knowingly approached wrong forum over 'rebate' dispute

HC refuses to interfere with order of Revisional Authority who dismissed revision application / petition filed by assessee 8 years after CESTAT rejected appeal relating to rebate of excise duty for la...View More

'Unjust enrichment' bar inapplicable to provisional assessments pre-Rule 9B amendment; Finalization date inconsequential

HC rules out applicability of principles of unjust enrichment to refund arising out of finalization of provisional assessment of excise duty before amendment to Rule 9B of Central Excise Rules; Observ...View More

Dismisses writ challenging SFIS denial; Cannot bypass appellate procedure apprehending Authority's incompetency

HC dismisses writ petition challenging order passed by Asst. DGFT denying the benefit of ‘Served from India Scheme’ (SFIS) to assessee rendering hospitality service, on the premise that it...View More

No 'sale' element in telecommunication services, except handsets supplied to subscribers

HC rules on applicability of sales tax under Bombay Sales Tax Act on voice transmission services rendered by cellular operator; Observes, in order to attract the provisions of enactment imposing tax o...View More

Quashes Revenue's 'hyper-technical' objection to redeem Advance Authorizations, where export genuineness undisputed 

HC quashes decision of Policy Relaxation Committee (PRC) refusing to allow redemption of Advance Authorizations for want of ‘bills of export’ and absence of Authorization number in ‘...View More

Rejects writ petition; Classification of imported LCD panels ascertainable under 'appellate remedy'

HC dismisses writ petition challenging the classification of imported LCD panels under CTH 9013 vis-a-vis CTH 8529, rejects assessee’s attempt to by-pass the appellate remedy to inter alia avoid...View More

Elevator & components supplied from another State for works contract execution, not VATable

HC holds that supply of elevators / lifts and components from assessee's Central Procurement Division in Maharashtra for executing works contract in Karnataka, constitutes an inter-state supply of goo...View More

CENVAT credit reversal against capital goods untenable absent Revenue's rebuttal to assessee

HC quashes Adjudicating Authority’s order upholding credit reversal / levy of duty on transaction value in respect of sale and lease back of capital goods in terms of Rule 3(5) of CENVAT Credit ...View More

Quashes CESTAT order absent independent application of mind on reversed credit refund 

HC sets aside CESTAT order rejecting refund claim u/s 11B of Central Excise Act seeking re­-credit of excess CENVAT credit reversed in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004 on molass...View More