Supreme Court Rulings
No anti-dumping duty (‘ADD’) can be imposed on imports made during the “gap period” between expiry of provisional ADD and imposition of final ADD; Rejects Revenue contention th
...View More SC dismisses Revenue appeal, allows utilisation of entire accumulated input credit to manufacturer-assessee upon coming into force of CENVAT Credit Rules (CCR) 2002; Rejects Revenue contention that as
...View More SC allows service tax refund to assessee, where title to goods transferred to merchant-exporter (ME) who ultimately effected export and received payment from purchaser; Earlier, Bombay HC while findin
...View More SC dismisses Revenue appeal, upholds HC findings that ‘unjust enrichment’ doctrine inapplicable to refund order passed under un-amended Section 11B of Central Excise Act (Act) pre-1991, st
...View More SC overrules Allahabad HC and quashes initiation of reassessment proceedings u/s 21(2) of U.P. Trade Tax Act post expiry of 6 years from end of AY 1990-91; Rejects Revenue’s stand that amendment
...View More SC dismisses Revenue appeal, ‘shrink sleeves’ manufactured from duty paid plastic film classifiable under CETH 39.20 dealing with “Plastics and articles thereof”; Rejects Reven
...View More SC upholds CESTAT decision quashing excise duty demand on ‘sugar syrup’ used captively as intermediate product in manufacture of aerated water; Revenue sought to impose duty on the ground
...View More SC dismisses Revenue appeal, TV ‘woofers’ not assessable to MRP valuation u/s 4A of Central Excise Act; Affirms CESTAT view that MRP based assessment is for TV sets and not for its accesso
...View More SC dismisses Revenue appeal, affirms Mumbai CESTAT view that lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to custo
...View More SC finds no merit in Revenue appeal, upholds CEGAT’s view that extended period of limitation u/s 11A of Central Excise Act not invokable for recovering excise duty demand on clearance of manufac
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