High Court Rulings
HC holds time limit prescribed u/s 27 of Customs Act, 1962 inapplicable to refund of amount realised by Revenue upon enforcement of Bank Guarantee (BG), relies upon SC ratio in Oswal Agro Mills Ltd.;
...View More HC upholds CESTAT order denying refund of service tax inadvertently paid on reverse charge basis prior to introduction of Section 66A in Finance Act, being beyond limitation period prescribed u/s 11B
...View More HC dismisses Revenue's appeal, transfer of un-utilised CENVAT credit under Rule 10 of CENVAT Credit Rules, 2004 (CCR) available where assessee shifts his factory from one site to another; Rejecting Re
...View More HC dismisses Revenue’s writ appeals, affirms reimbursement of CST to EOU-assessee in respect of purchases made from other EOU in terms of Para 6 of FTP 2009-14; Upholds order of Single Judge Ben
...View More HC rejects CESTAT findings, holds that Notification No. 3/2001-CE issued u/s 5A of Central Excise Act prescribing concessional rate of duty on cars registered as 'taxis' is a special provisio
...View More HC dismisses challenge to orders passed by Appellate Authority and CESTAT finding no irregularity in decision making process followed by the authorities; Assessee submitted that, order in original was
...View More HC dismisses challenge to constitutional validity of Section 129E of Customs Act, holds that mandate of pre-deposit of 7.5% / 10% of duty and / or penalty demanded is reasonable, not rendering the rig
...View More HC dismisses Revenue’s appeal, no impediment in extending warehousing period absent any bar u/s 61 of Customs Act despite expiry of initial 1 year period; Referring to Bombay HC ratio in Sunil J
...View More HC holds that mere failure to declare / disclose clearance of waste and scrap in Returns does not amount to ‘suppression’ absent “intention to evade payment of excise duty” so
...View More HC upholds confiscation and imposition of penalty in respect of imported CT scanner, accessories and spare parts since assessee, a diagnostic centre, did not accord such facilities to p
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