International Tax Ruling


Strict adherence to timelines not applicable where assessee is otherwise entitled to refund 

Madras HC directs Revenue to expeditiously refund the accumulated ITC w.r.t zero-rated sales for FY 2015-16 without considering the delay of less than a month in filing Form W as per Section 18(3) of ...View More

Sets aside confiscation of re-imported petroleum coke citing absence of FTP restriction on export-date

CESTAT Delhi sets-aside confiscation of re-imported petroleum coke on finding that the export in this case was made through shipping bill (SB) before the date of restriction imposed; Assessee-exp...View More

Extends CENVAT-credit on input-service of pre-shipment and handling charges received after LEO

CESTAT, Ahmedabad allows exporter-assessee to avail CENVAT credit on input services of pre-shipment and terminal handling charges received after the Let export order (LEO) in respect of...View More

Sister concerns created under one umbrella with different names, an attempt to swindle exchequer's money

Madras HC holds that assessee’s act of treating its hotel and sweets business as independent entities being sister concerns, is an attempt to swindle exchequer's money by evading payment of tax;...View More

Interest payable on pre-deposit amount not refunded within 3 months from favourable order 

CESTAT, New Delhi rules that amount deposited as a pre-deposit for maintaining the Appeal has to be refunded with interest and the provisions of section 11B of the Excise Act will not be applicable; I...View More

SCN calling records for verification after refund proceedings' conclusion challenged; Madras HC issues notice

Madras HC issues notice in writ petition which challenges the issuance of Show cause notice (SCN) after the refund proceedings were concluded by the Tribunal; Writ petitioner is ag...View More

Directs provisional release of goods detained without seizure merely on CoO doubts 

Gujarat HC directs provisional release of ‘Magnesium Carbonate’ imported from Dubai which were detained by the Customs authorities merely on doubts of ‘Country of Origin’ (CoO)...View More

Residuary rate applies to ‘tyres, tubes, flabs’ sold along with tractor-trolley; Interprets Schedules ‘strictly’ 

Orissa HC holds that tyre, tube and flaps sold along with tractor-trolley as a single unit shall be taxed separately as per residuary entry and not at the rate of 4% as applicable to tractor-trolley; ...View More

Importer's eligibility to claim octroi refund on supply to Indian Navy not dependent on officer's certificate

Bombay HC rules that failure to provide a duty certified declaration by octroi officer would not make assessee-importer ineligible to refund of octroi who is otherwise eligible u/s 194(2) of Mumb...View More

Directs DGFT to process MEIS benefit after customs manual intervention in ICEGATE

Delhi HC  allows assessee-exporter's petition to direct the DGFT to process its claim of benefit under 'Merchandize Exports from India Scheme' (MEIS) after finding that error of not marking ...View More