Supreme Court Rulings
SC holds that the principle of unjust enrichment will not apply to application for refund where Bank Guarantee (BG) is encashed by Revenue before final determination of matter pending before the Court
...View More SC, on ground of delay, dismisses Assessee’s civil appeal against CESTAT Delhi ruling where it classified assessee’s ‘cargo handling services’ as “courier service”
...View More SC dismisses Revenue’s appeal in dispute involving penalty imposition for non-payment of tax on sale of repossessed vehicles on ground of delay “of 405 days in filing the Special Leave Pet
...View More On the issue of different VAT rates for chargers sold with mobile phones in a single retail pack in States other than Punjab & Chandigarh UT, SC restricts the applicability of Nokia ruling to thes
...View More SC dismisses Revenue’s civil appeal against CESTAT ruling on classification of ‘Platinum Sponge’ in assessee’s favour, for gross delay of 402 days; CESTAT held that ‘Plat
...View More SC allows Assessee’s civil appeal, grants exemption on import of crude-degummed-soyabean oil under the Duty-Free Credit Entitlement Scheme (DFCE) issued under the erstwhile E
...View More SC in matter pertaining to cross-examination during the course of assessment proceedings, permits assessee to go back to Allahabad HC so as to point out that “in view of the provisions of Sectio
...View More SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme
...View More Upholding the orders of CESTAT & lower authorities, SC rules that " engineering and technical service" fees payment by Coal India to its agent Voltas is includable in the assessable value of
...View More SC dismisses assessee's SLP against Delhi HC's decision that rejected an importer's challenge against Settlement Commission order imposing interest on delayed duty payments, ruling it impermissible to
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