International Tax Ruling
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 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 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 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 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 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 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 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 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 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
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