High Court Rulings


1 year limitation inapplicable to refund of protested duty; Distinguishes SC ruling

HC allows refund of countervailing duty (CVD) paid under protest, in terms of second proviso to Section 27(1) of Customs Act, thereby setting aside order rejecting the claim on ground of limitation; R...View More

Upholds exemption on 'naphtha' supplied against ICB, despite end use condition violation

HC upholds CESTAT findings, allows excise duty exemption to “naphtha” cleared for use in manufacture of ‘fertilizers’ against International Competitive Bidding (ICB) under Noti...View More

Disallows cross-utilisation of Education Cesses towards excise duty / service tax payment

HC quashes writ petition of Cellular Operators Association seeking to quash Notification No. 22/2015-CE (NT) as being violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India, holds t...View More

"Deemed export" provisions unambiguous; Grants TED refund on goods supplied to EOUs

Delhi HC grants refund of Terminal Excise Duty (TED) paid utilizing CENVAT credit towards supplies of goods to EOUs during the period January 2012 to April 2013; Rejects Revenue’s stand that suc...View More

Upholds refund claim within limitation period, 'order-date' not reckonable as 'relevant-date'

HC upholds refund claim filed under Rule 5 of CENVAT Credit Rules, 2004 (CCR) rejecting Revenue’s plea that application filed after 1 year from order of Commissioner (Appeal) is barred by limita...View More

Upholds Commissioner's power to delegate power of undertaking investigation on Special Commissioner  

HC holds that order of empowerment issued by Commissioner delegating power to Special Commissioner to issue Form DVAT 50 for authorising specific officers to undertake investigation, search, not&...View More

Pipes manufactured using steel plates for use in pipeline laying contract, constitutes 'sale'

HC upholds Tribunal, manufacture and supply of steel pipes for use in execution of lump-sum engineering, procurement and construction (EPC) contract for supply and l...View More

Absent proper records, upholds 10% gross-profit adoption for arriving 'works contract' liability

HC upholds Tribunal’s adoption of 10% gross profit for working out deemed sales value of goods transferred during works contract execution, under Tamil Nadu VAT Act, 2006 (TNVAT Act); Dismisses ...View More

Upholds validity of demand notice under CST Act sans challenge to assessment order 

HC dismisses assessee’s challenge to validity of demand notice issued towards recovery of sales tax arrears under CST Act on account of failure to furnish Form F in respect of goods consigned to...View More

'Renting' & 'hiring' of cabs liable to service tax; Transfer of control irrelevant

Renting of motor cab liable to service tax u/s 65(105)(o) r/w Section 66 of Finance Act, irrespective of whether operator retains possession and control of vehicle or passes it on to the customer; Rej...View More