High Court Rulings
HC upholds order of CESTAT allowing MODVAT credit under Rule 57A of Central Excise Rules, 1944 on inputs found defective, unfit for use on production floor in factory premises; Accepts assessee’
...View More HC rules that ‘Brake Fluids’ cannot be taxed at 15% as “Lubricants” under Entry No. 9 in Part III of Schedule II to Madhya Pradesh Commercial Tax Act; Observes that Brake Fluid
...View More HC upholds denial of rebate under Rule 18 of Central Excise Rules, 2002 to Contract Manufacturing Units (CMU) on goods (i.e. biscuits) exported directly from their premises absent permission from CBEC
...View More HC rules out levy of additional 1% tax on purchases at concessional rate u/s 3(3) of Tamil Nadu General Sales Tax Act upon export of goods, reiterating that ‘export’ also constitutes a &ld
...View More HC dismisses Revenue appeal, observes that limitation of 1 year specified u/s 27 of Customs Act, 1962 is inapplicable to claims of Special Additional Duty (SAD) refund under Notification No. 102/2007-
...View More HC holds that interest u/s 42 of Delhi VAT Act on refund of VAT amount accrues after period specified for processing refunds/returns u/s 38(3)(a) and not from date of filing return; Observes that sub-
...View More HC rules out leviability of interest on delayed payment of Cess on Crude Oil, absent substantive provision obliging assessee to do so under Oil Industry (Development) Act 1974; Rejects Revenue’s
...View More HC allows assessee’s writ petition, remands matter w.r.t inclusion of turnover under Central Sales Tax Act, 1956 (CST Act) for computing ‘taxable turnover’ under Tamil Nadu VAT Act,
...View More HC holds that Revenue must pay interest on refund of amount of redemption fine deposited by assessee pursuant to Adjudicating Authority's order which was subsequently reversed by CESTAT, distinguishes
...View More HC holds that Commissioner of Central Excise & Service tax cannot undo the effect of Settlement Commission’s order passed u/s 32K of Central Excise Act r/w Section 83 of Finance Act, 1994 at
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