International Tax Ruling


Absent discernible ‘reasons to believe’, quashes seizure of goods imported vide BoE amendment

Bombay HC sets-aside seizure memo in respect of goods imported by assessee vide amendment in ‘bill of entry’ (BoE) in its name pursuant to joint-request made by assessee and Original Impor...View More

Condemns Revenue's non-compliance of Single-Judge order directing 'Extra Duty Deposit' refund

Madras HC (Division Bench) dismisses Revenue’s appeal against Single Judge’s order directing refund of Extra Duty Deposit (EDD) on the various Bills of Entry (BoE) of the year 2004 under w...View More

Directs refund of supervision charges levied on storage of non-duty paid goods outside factory

Uttarakhand HC holds Assessee entitled for refund of overtime supervision charges levied in respect of permission given for outside storage of sugar in godown without payment of duty; Explains that Bo...View More

HC:Person bearing duty-incidence alone entitled to refund, denies claim basis credit-note

Madras HC upholds CESTAT, rejects refund of excise duty u/s 11B of Central Excise Act, 1944 basis credit notes issued and dismisses appeal filed by assessee (a GoI undertaking), an oil refinery a...View More

Liability of 'Demerged Undertaking' cannot be fastened on assessee upon merger, sets-aside demand

CESTAT holds that assessee cannot be made liable to discharge service tax liability of ‘Demerged Undertakings’ which stood merged in it pursuant to Bombay HC order whereby ‘Demerged ...View More

Remits matter absent 'logic' in order denying concessional-rate on 'catalyst converter assembly'

CESTAT remits matter pertaining to availability of concessional duty on ‘catalytic converter assembly’ imported by the assessee under Sl. No. 265 of Notification No. 21/2002, to the file o...View More

Citing 'natural-justice' violation, sets-aside order denying 'area-based' exemption claim under overlapping notifications

J&K HC allows writ petition challenging order denying availability of benefit (prescribed for additional 25% investment for expansion) under area-based exemption notification on ground of violatio...View More

No extension for filing appeal as granted by Single-Judge, except subject to 50% duty deposit

Madras HC (Division Bench) refuses to extend time limit for filing appeal granted by Single Judge except subject to condition of deposit of 50% of the Service Tax demand; Writ Appeal has arisen agains...View More

State's 'administrative lethargy' in notifying electricity duty rebate violates doctrine of promissory estoppel

SC disposes State’s appeal while affirming HC's order that failure to issue an exemption notification within time should not stand in the way of the industrial units getting the benefit i.e. reb...View More

aSets-aside "erroneous and high-pitched" duty demand basis Revenue's 'wide guess-work'

CESTAT Delhi sets aside order demanding duty for alleged duty evasion on account of clandestine clearance, holds that case of Revenue is not proved and no adverse quantitative ratio has been found out...View More