Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    June 27, 2026   Case Laws Central Excise
    Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
    June 27, 2026   Case Laws Central Excise
    Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.
    June 27, 2026   Case Laws Central Excise
    Belated return filing fixes the relevant date for limitation, sustaining royalty duty only within the normal period.
    June 27, 2026   Case Laws Central Excise
    Exemption on non-availment of credit survives Rule 6 reversal; extended limitation fails on departmental change of stand.
    June 26, 2026   Notifications SEZ
    SEZ notification formalises land area, Approval Committee and deemed Inland Container Depot status for semiconductor project
    June 26, 2026   Circulars Customs
    RTI First Appellate Authority designated for Chennai VII Air Cargo Commissionerate under the transparency framework
    June 26, 2026   Circulars FEMA
    FEMA reporting rules rationalised: revised FLM-8, quarterly franchisee disclosures, and several returns discontinued
    June 26, 2026   Circulars SEBI
    Relaxed NISM certification for non-core investment advice staff, with lighter exam and transition for existing holders.
    June 26, 2026   Circulars FEMA
    Open position computation for AD Cat-I banks excludes hedged FCNR(B) and foreign borrowing transactions under revised RBI directions.
    June 26, 2026   Case Laws GST
    Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
    June 26, 2026   Case Laws GST
    Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
    June 26, 2026   Case Laws GST
    Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
    June 26, 2026   Case Laws GST
    Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
    June 26, 2026   Case Laws GST
    Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.
    June 26, 2026   Case Laws Income Tax
    Natural justice breach keeps writ open despite alternative remedy in assessment challenge; demand, penalty, and assessment were quashed.
    June 26, 2026   Case Laws Income Tax
    Limitation for consequential tax orders can abate assessment and nullify penalty when no valid order is passed.
    June 26, 2026   Case Laws Income Tax
    Transfer pricing re-characterisation of preference shares as loans rejected; interest disallowance on sister concern advances failed.
    June 26, 2026   Case Laws Income Tax
    Reassessment barred by change of opinion where audit objection reused issues already examined in scrutiny assessment.
    June 26, 2026   Case Laws Income Tax
    Bogus purchase additions limited to embedded profit component where bills were accommodation entries; restriction upheld on identical facts
    June 26, 2026   Case Laws Income Tax
    Mandatory hearing in rectification barred ex parte withdrawal of relief and made the order void
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
June 27, 2026   Case Laws Central Excise
Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
June 27, 2026   Case Laws Central Excise
Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.
June 27, 2026   Case Laws Central Excise
Belated return filing fixes the relevant date for limitation, sustaining royalty duty only within the normal period.
June 27, 2026   Case Laws Central Excise
Exemption on non-availment of credit survives Rule 6 reversal; extended limitation fails on departmental change of stand.
June 26, 2026   Notifications SEZ
SEZ notification formalises land area, Approval Committee and deemed Inland Container Depot status for semiconductor project
June 26, 2026   Circulars Customs
RTI First Appellate Authority designated for Chennai VII Air Cargo Commissionerate under the transparency framework
June 26, 2026   Circulars FEMA
FEMA reporting rules rationalised: revised FLM-8, quarterly franchisee disclosures, and several returns discontinued
June 26, 2026   Circulars SEBI
Relaxed NISM certification for non-core investment advice staff, with lighter exam and transition for existing holders.
June 26, 2026   Circulars FEMA
Open position computation for AD Cat-I banks excludes hedged FCNR(B) and foreign borrowing transactions under revised RBI directions.
June 26, 2026   Case Laws GST
Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
June 26, 2026   Case Laws GST
Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
June 26, 2026   Case Laws GST
Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
June 26, 2026   Case Laws GST
Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
June 26, 2026   Case Laws GST
Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.
June 26, 2026   Case Laws Income Tax
Natural justice breach keeps writ open despite alternative remedy in assessment challenge; demand, penalty, and assessment were quashed.
June 26, 2026   Case Laws Income Tax
Limitation for consequential tax orders can abate assessment and nullify penalty when no valid order is passed.
June 26, 2026   Case Laws Income Tax
Transfer pricing re-characterisation of preference shares as loans rejected; interest disallowance on sister concern advances failed.
June 26, 2026   Case Laws Income Tax
Reassessment barred by change of opinion where audit objection reused issues already examined in scrutiny assessment.
June 26, 2026   Case Laws Income Tax
Bogus purchase additions limited to embedded profit component where bills were accommodation entries; restriction upheld on identical facts
June 26, 2026   Case Laws Income Tax
Mandatory hearing in rectification barred ex parte withdrawal of relief and made the order void

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2026 › August, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Post-export conversion of free shipping bills into EPCG shipping...

Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs August 19, 2026 Case Laws AT
Post-export conversion of free shipping bills into EPCG shipping bills cannot be rejected solely for delay where contemporaneous documentary evidence supports the export. The three-month limitation prescribed by a Board Circular was treated as inconsistent with Section 149, while the one-year period under the 2022 Regulations applies prospectively and does not govern earlier exports. Failure to state EPCG authorisation details in the original free shipping bills is a curable procedural lapse when export duty payment records, invoices and bank realisation documents establish the goods exported and receipt of export proceeds. Conversion must be processed after verification of that evidence.
View Source View

Topics

Acts Income Tax
Next ➔