High Court Rulings


Allows ITC on machinery items used in manufacture; Rejects Revenue's 'infrastructure goods' classification

P&H HC allows input tax credit (ITC) on machinery items such as ‘Copper Wire, Taflon Tape, Gasket, Union, Socket and M.S. Angle’, used in the process of manufacturing milk & milk p...View More

Differential duty demand based on recorded statements without admitting as evidence unsustainable 

HC vitiates order-in-orginal passed by Revenue demanding differential excise duty on the basis of statements recorded under Section 14 of Central Excise Act, 1944 (‘Act’) without first adm...View More

Grants interest on delayed refund from date of application; Follows Ranbaxy ratio

Bombay HC grants interest on delayed CENVAT Credit refunds u/s 11BB of Central Excise Act; Notes that original refund application was initially rejected by Revenue on merits and not on basis...View More

Condition limiting exports while clubbing advance-authorizations 'equitable'; Rejects assessee's unconditional relaxation plea

Bombay HC dismisses writ petition challenging imposition of condition limiting exports to be taken into consideration for export obligation fulfilment while permitting clubbing of advance authorizatio...View More

Upholds VAT on 'pan masala containing tobacco'; Constitutional 'revenue distribution' scheme, irrelevant 

Bombay HC denies VAT exemption on sale of ‘pan masala containing tobacco’ under Schedule Entry A-45 of Maharashtra VAT Act, despite discharge of additional duties of excise (‘ADE&rsq...View More

Condones appeal delay accepting 'company's financial inability to pre-deposit' as sufficient cause

HC allows appeal, directs CESTAT to restore assessee’s appeal after condoning delay of 117 days caused due to financial constraints of company to deposit 10% pre-deposit; Observes, it is well se...View More

Supporting-manufacturer availing CENVAT credit cannot bar merchant-exporter from CVD exemption under DFIA

HC quashes DGFT orders revoking endorsement of transferability and exemption from additional customs duty (CVD) on post export Duty Free Import Authorizations (DFIAs) issued to merchant-exporter (asse...View More

Refuses to entertain appeal relating to duty payable upon exemption Notification contravention

Madras HC refuses to entertain appeal relating to rate of duty payable by assessee upon non-fulfilment of exemption Notification conditions, states it has no jurisdiction u/s 35G of Central Excise Act...View More

Confirms levy of SAD despite goods being chargeable to additional excise duty

HC upholds the order of Settlement Commissioner, confirms levy of SAD u/s 3(5) of Customs Tariff Act despite goods being chargeable to Additional Duty of Excise (ADE) u/s 3(1) of Additional Duties of ...View More

Grants partial relief to Bank, deleting 200% penalty on repossessed cars sale

HC deletes 200% penalty imposed on HDFC Bank towards sale of repossessed cars owned by it; Opines that such penalty is facially disproportionate considering the issue was debatable and was only answer...View More