High Court Rulings
HC upholds Single Judge Bench order, finds no reason to interfere with show cause notice issued by Central Excise Officer alleging misuse of advance authorization scheme by diverting imported inputs /
...View More Madras HC quashes challenge to the definition of ‘capital goods’ u/s 2(11) of Tamil Nadu VAT Act, holds that same does not violate Articles 14, 286(1) or 303 of Constitution nor does the p
...View More HC sets aside orders of Dy. Commissioner rejecting claims for refund of excess countervailing duty paid during imports, u/s 27 of Customs Act; Claims were rejected with a finding that “refund of
...View More Madras HC holds that Anti-Dumping Duty (ADD) leviable on components imported by SEZ unit (assessee) from China would form part of ‘sale price’ of goods manufactured and sold to DTA purchas
...View More Bombay HC upholds rejection of Terminal Excise Duty (TED) refund claims filed by EOU-assessee against supplies of intermediate goods from sister DTA unit; Notes that Paras 6.2(b) and 6.11(c)(ii) of FT
...View More HC disallows rebate of excise duty paid on exported goods under Rule 18 of Central Excise Rules since assessee had availed duty drawback thereon in terms of Customs, Central Excise Duties and Service
...View More HC rules partially in favour of assessee, sets aside directions / observations of Commissioner (Appeals) and CESTAT inasmuch as they adjudicated upon the aspect of clandestine removal of goods, despit
...View More Bombay HC dismisses writ petition filed by Mahyco Monsanto Biotech (India) Pvt. Ltd. (Monsanto) challenging levy of Maharashtra VAT on supply of hybrid cotton seed impregnated with proprietary protect
...View More HC upholds constitutional validity of Sec. 65(105)(zzzzv) and Sec. 66E(i) r/w Sec. 65(22) & Sec. 65(44) of Finance Act and Rule 2C of Service Tax (Determination of Value) Rules 2006, inasmuch as s
...View More HC refuses to condone delay of 548 and 2288 days in filing appeals u/s 27 of MVAT Act by Revenue against Maharashtra Sales Tax Tribunal orders, absent ‘sufficient cause’; Notes that as per
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