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    May 20, 2026   Case LawsIncome Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case LawsIncome Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case LawsIncome Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case LawsIncome Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
    May 20, 2026   Case LawsCustoms
    Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
    May 20, 2026   Case LawsCustoms
    SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
    May 20, 2026   Case LawsCustoms
    Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
    May 20, 2026   Case LawsCustoms
    Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
    May 20, 2026   Case LawsCustoms
    Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
    May 20, 2026   Case LawsCustoms
    Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
    May 20, 2026   Case LawsIBC
    Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
    May 20, 2026   Case LawsIBC
    Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.
    May 20, 2026   Case LawsIBC
    Recall of merits order rejected where party participated; limitation under IBC not saved by belated recall or writ proceedings.
    May 20, 2026   Case LawsFEMA
    FDI as equity is not borrowing in rupees; downstream investment and trust-based penalties failed on the notice and facts.
    May 20, 2026   Case LawsService Tax
    Reverse charge on foreign remittances fails where payments relate to goods imports, overseas services, reimbursements, and revenue-neutral entries.
    May 20, 2026   Case LawsService Tax
    Delayed payment charges in stock broking and DEMAT services: negative list relief for brokerage, tax upheld for DEMAT defaults.
    May 20, 2026   Case LawsService Tax
    Scientific and technical consultancy tax fails where inter-governmental technology transfer does not involve a qualifying technical provider.
    May 19, 2026   NotificationsDGFT
    Import policy for specified silver bars tightened: classification moved from free import to restricted status under revised conditions.
    May 19, 2026   CircularsCustoms
    Custodianship renewal for a container freight station extended for five years, subject to compliance with cargo handling regulations.
    May 19, 2026   CircularsCustoms
    Sample collection and dispatch rules tightened for faster laboratory testing of import consignments at JNCH.
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    May 20, 2026   Case Laws Income Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case Laws Income Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case Laws Income Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case Laws Income Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.
    May 20, 2026   Case Laws Customs
    Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
    May 20, 2026   Case Laws Customs
    SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
    May 20, 2026   Case Laws Customs
    Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
    May 20, 2026   Case Laws Customs
    Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
    May 20, 2026   Case Laws Customs
    Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
    May 20, 2026   Case Laws Customs
    Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
    May 20, 2026   Case Laws IBC
    Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
    May 20, 2026   Case Laws IBC
    Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.
    May 20, 2026   Case Laws IBC
    Recall of merits order rejected where party participated; limitation under IBC not saved by belated recall or writ proceedings.
    May 20, 2026   Case Laws FEMA
    FDI as equity is not borrowing in rupees; downstream investment and trust-based penalties failed on the notice and facts.
    May 20, 2026   Case Laws Service Tax
    Reverse charge on foreign remittances fails where payments relate to goods imports, overseas services, reimbursements, and revenue-neutral entries.
    May 20, 2026   Case Laws Service Tax
    Delayed payment charges in stock broking and DEMAT services: negative list relief for brokerage, tax upheld for DEMAT defaults.
    May 20, 2026   Case Laws Service Tax
    Scientific and technical consultancy tax fails where inter-governmental technology transfer does not involve a qualifying technical provider.
    May 19, 2026   Notifications DGFT
    Import policy for specified silver bars tightened: classification moved from free import to restricted status under revised conditions.
    May 19, 2026   Circulars Customs
    Custodianship renewal for a container freight station extended for five years, subject to compliance with cargo handling regulations.
    May 19, 2026   Circulars Customs
    Sample collection and dispatch rules tightened for faster laboratory testing of import consignments at JNCH.

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      Home› Highlights › Central Excise › 2026 › July, 2026 › This
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      Central Excise

      The Central Excise Rules, 2017 are amended with immediate effect...

      Export refund and rebate restrictions extended to additional destinations under amended Central Excise rules

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      Central ExciseJuly 1, 2026Notifications
      The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
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      ActsIncome Tax
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