High Court Rulings
Rejection of declared value, without complying with mandatory requirement stipulated in Rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, leads to violation of princ
...View More Quashes levy of fees on import of rectified spirit unfit for human consumption; Holds levy beyond State’s / Board of Revenue’s (BoR) legislative competence / rule making power; In substanc
...View More Holds interest on refund of duty available on expiry of 3 months from date of receipt of application and not from the date of passing of order/payment of duty ; Rejects assessee's contention that inte
...View More Allows MODVAT credit under Rule 57AA of erstwhile Central Excise Rules, 1944, on underground telephone cables used for communication within factory of manufacturer; Such goods falling under Chapter 85
...View More Allows reversal of CENVAT credit, against discharge of liability towards pre-deposit u/s 35F of Central Excise Act, 1944; Holds Rule 3(1) of CENVAT Credit Rules, 2004 is not a provision which restrict
...View More Duty paid during pendency of appeal proceedings for an earlier period, deemed as "paid under protest"; Limitation period as prescribed under Sec. 11B of Central Excise Act, 1944 not attracted to such
...View More Settlement Commission entitled to pass orders not only in relation to matters covered by settlement application but also referred in Commissioner's report; Rejects Revenue's contention that Settlement
...View More HC quashes CBEC Instruction dated May 11, 2011 as contrary to provisions of Finance Act and Notification dated April 25, 2011; Holds institutes providing training for 'Commercial Pilot License' and 'B
...View More Interest on delayed payment of cess on crude oil to be levied only if the charging statute, i.e. Oil & Industrial Development Act ('OID Act') makes substantive provision; OID Act having no provisi
...View More Installation and testing charges of D.G. sets form part of assessable value for computing excise duty liability; Rejects assessee’s claim that such charges not part of manufacturing activities;
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