High Court Rulings


Sand Rules amendment regarding Royalty not ‘retrospective’, inapplicable for ‘on-going contract’ 

Madhya Pradesh HC in a batch of writ petitions quashes demand of additional royalty by State Mining Corporation on finding no ‘basis and reasons’ for charging such amount, particularly, wh...View More

Refutes grant of interest on refund from date of ‘deposit’ made under protest 

Gujarat HC dismisses appeal filed by the Assessee upholding the CESTAT ruling that granted interest on refund calculated from expiry of 3 months from the date of application of refund filed subsequent...View More

Dismisses Revenue’s appeal disputing JSW's eligibility to exemption on maintainability 

Madras HC dismisses tax appeal filed by the Revenue challenging the CESTAT ruling that granted the benefit of Customs Notification No.104/2009 to JSW Steel (Assessee) on maintainability by invoking Se...View More

Rule 8(4) being "generic provision" cannot be declared ultra-vires Act; Dismisses writ petition 

Madras HC dismisses writ petition challenging the constitutional validity of Rule-8(4) of Central Excise Rules, 2002 (making applicable provisions of Section 11 of Central Excise Act for recovery of t...View More

Directs Revenue to adjudicate SCNs, refund-application of ICICI-Bank following SC's verdict on Interchange-fees 

Bombay HC directs Revenue to adjudicate SCN and Rs. 333 crore refund application of ICICI Bank relating to service tax on ‘interchange fees’ together and within 8 weeks, after considering ...View More

Validates pre-deposit payment through Electronic Cash Ledger for Excise/Service-Tax appeals 

Bombay HC validates the pre-deposit remitted by Assessee through Electronic cash ledger (ECL) in Form DRC-03 under GST with respect to statutory appeals filed u/s-83 of Finance Act, 1994 and Section-3...View More

CESTAT order allowing CVD/SAD refund post advent of GST not ‘perverse’ 

Telangana HC dismisses challenge to order of CESTAT Hyderabad allowing refund of CVD & SAD by invoking transitional provisions under the CGST Act, 2017; Assessee had paid the amount of CVD and SAD...View More

MEIS application rejection by JDGFT appealable before ADGFT 

Bombay HC sets-aside rejection order passed by Additional Director General of Foreign Trade (ADGFT) upholding the jurisdiction of the ADGFT under Section 15 of the FTP Act, 1992 to hear appeals agains...View More

‘Pre-deposit’ a statutory requirement for filing appeal; Dismisses petition seeking waiver 

Bombay HC dismisses petition seeking direction to Commissioner of Customs for accepting Assessee’s appeal against imposition of penalty on gold bars without insisting on a pre-deposit; HC t...View More

Upholds credit entitlement irrespective of manufacturing process once Revenue accepted duty on final product 

Gujarat HC observing that ‘Revenue has accepted the excise duty paid by the assessee on the clearance of final products, irrespective of the fact, whether it amounts to manufactur...View More