High Court Rulings


SEZ Developer's approval cancellation justified; Selection against established procedure, 'Promissory estoppel' inapplicable 

HC upholds Single Judge order, admonishes Puducherry Govt’s selection process for private SEZ developer absent observance of well established procedures in tender processing like technical and c...View More

Applies merger doctrine; Cannot re-construct Revenue's issue when decided in assessee's favour

HC upholds Tribunal order, ‘doctrine of merger’ applicable where issue raised against Adjudicating Authority’s order already decided by Commissioner (Appeals) in assessee’s fav...View More

Grants Terminal Excise Duty refund on supplies to EOU; Applies Delhi HC ratio

HC quashes Policy Interpretation Committee (PIC) order, allows refund of terminal excise duty (TED) on “deemed exports” to 100% EOU under Foreign Trade Policy (FTP); Accepts assessee&rsquo...View More

Rejects trading rights violation plea; 'Indian Standard' certification for non-alloy imports mandatory

Bombay HC dismisses challenge to CBEC Circular dated November 7, 2014 mandating Bureau of Indian Standard (BIS) certification on import of steel products covered by description in the Indian Standard;...View More

Harvesting & transporting sugarcane a 'packaged deal'; Engaging labour not "man-power supply" 

Bombay HC dismisses Revenue appeal, engaging labour for harvesting, loading / unloading and transportation of sugarcane pursuant to contract with sugar karkhana (factory), not taxable as ‘manpow...View More

'180 days' not mandatory; Allows MODVAT credit on delayed receipt of job-worked inputs

HC upholds Tribunal order, allows MODVAT credit on inputs / partially processed inputs sent for job-work but not received in factory within 180 days, under Rule 57 of erstwhile Central Excise Rules, 1...View More

Applies 'actual user' test; Denies anti-dumping duty exemption against transferred authorisation imports 

HC dismisses writs, denies Anti-dumping Duty (ADD) and Safeguard Duty exemption on imports made under Duty Free Import Authorisations (DFIA) transferred post April 2013; Rejects assessees’ plea ...View More

Export measures must be liberally interpreted; Allows SFIS scrip transfer to group company

HC allows writ, approves transfer of Duty Credit Scrip under ‘Served From India Scheme’ of Foreign Trade Policy (FTP) to holding / group company; Quashes DGFT decision that assessee not en...View More

Castigates Tribunal's judicial indiscipline in passing cryptic orders without considering binding precedents

HC lambasts Tribunal’s judicial indiscipline for non-consideration of binding precedents, or assessee’s reliance on identical case involving principal manufacturer, wherein it was held tha...View More

Dismisses Revenue appeal; Sec 11AB prospective; Interest inapplicable to clearances prior to September 1996

HC finds no substance in Revenue appeal, upholds Tribunal order granting refund of interest u/s 11AB of Central Excise Act for period prior to September 1996; Refuses to entertain Revenue contention t...View More