International Tax Ruling


Refund-denial to closed-unit of duty paid under-protest utilising credit challenged before SC 

SC issues notice in Assessee's appeal seeking refund in 'cash' of duty paid 'under protest' during the course of investigation by way of utilising the credit which was restored back in the closed unit...View More

Upholds ruling denying refund of unutilized Cenvat Credit on account of closure of unit 

Bombay HC upholds ruling of CESTAT, Mumbai denying refund of unutilized Cenvat credit in case claimed by the Assessee subsequent to the closure of its manufacturing unit; Referring to the operative po...View More

Directs release of Lactulose allowing partial exemption; Considers past favourable order 

Bombay HC extends partial exemption on 'Lactulose Solution USP/Lactulose Concentrate USP' (which is in the nature of life saving drugs) under Sr.No. 166 (A) of the Notification No.50/2017-Customs, dat...View More

Dismisses Revenue's appeal in MEIS-benefit denial/re-classification by customs despite DGFT's approval 

SC dismisses Revenue’s appeal against CESTAT-order rejecting re-classification of goods ('Lamda Cyhalothrin Technical') imported by assessee and cancellation of MEIS-scrips by customs autho...View More

Allows appeal challenging MEIS-benefit denial/re-classification by customs despite DGFT's approval 

CESTAT dismisses order passed by Commissioner of Customs by which the classification of the goods (Lamda Cyhalothrin Technical) was rejected in respect of 54 shipping bills (SB)(including 53 past SBs)...View More

Affirms HC's stance allowing ITC based on higher VAT paid on stock irrespective of amendment 

SC dismisses State of Punjab’s civil appeal, upholds the Punjab & Haryana judgment, allowing the assessee to claim ITC based on the higher VAT paid on stock, despite an amendment t...View More

Mere drawing/layout of parts/components supplied by Maruti not be added in transaction value 

CESTAT Delhi citing the difference between mere design/drawings of the desired parts and components to be manufactured and detailed engineering drawing, quashes excise duty demand on assessee manufact...View More

Exonerating Assessee of mis-declaration under TUF-Scheme, sustains exemption on machinery imported under EPCG 

CESTAT Delhi allows Assessee’s appeal exempting machinery imported under Export Promotion of Capital Goods (EPCG) license, finding no restriction on claiming such exemption on the anvil of year ...View More

‘Mass Weight Gainer’, a protein concentrates for muscle building; Quashes demand on Bright Performance 

CESTAT Ahmedabad quashes demand and penalty on Bright Performance Nutrition for misclassifying ON’s ‘SERIOUS MASS HIGH PROTIEN WEIGHT GAIN POWDER’ on import; Holds that the correct c...View More

Rejecting transaction value solely on Chartered Engineer’s report without proving Rule 12 violation, baseless 

CESTAT Chennai rules that rejection of the importer’s declared transaction value by the Revenue and enhancing the same with the support of a Chartered Engineer’s report, without dischargin...View More