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June 25, 2026   Case Laws Customs
Dialysis machine parts classify under heading 9018; residual heading 9033 cannot displace binding circular guidance.
June 25, 2026   Case Laws Customs
Calcined kaolin clay remains classifiable under Chapter 25 when calcination does not change its character.
June 25, 2026   Case Laws Customs
Merits-based adjudication of statutory appeals defeats consequential personal penalties where the principal demand has been remanded.
June 25, 2026   Case Laws Customs
Post-export reassessment limits, DEPB credit linkage, and penalties for exported goods ruled unsustainable in customs valuation disputes
June 25, 2026   Case Laws Customs
Restricted second-hand electronics need DGFT authorisation; confiscation survived only on that ground, with other objections rejected.
June 25, 2026   Case Laws Customs
Nil CVD on imported fabrics upheld where CENVAT credit condition was impossible for importer to satisfy
June 25, 2026   Case Laws Customs
Transaction value cannot be rejected on NIDB data alone for customs valuation of imported Christmas lights
June 25, 2026   Case Laws IBC
Deemed conveyance under MOFA survives CIRP moratorium, as statutory title transfer is not debt recovery.
June 25, 2026   Case Laws IBC
Section 32A immunity and later decriminalisation led to quashing of pre-CIRP environmental prosecution against corporate debtor.
June 25, 2026   Case Laws Money Laundering
PMLA bail turns on limited role, lack of corroboration, and prolonged pre-trial detention where trial is delayed
June 25, 2026   Case Laws Service Tax
Quantification of duty under the Sabka Vishwas Scheme requires final assessment by the cut-off date, not partial admission during investigation
June 25, 2026   Case Laws Service Tax
Service tax valuation on reimbursable expenses cannot be extended retrospectively; pre-amendment demand quashed as without jurisdiction
June 25, 2026   Case Laws Service Tax
Composite cargo handling service classification upheld where transport was only incidental, with extended period and penalties sustained
June 25, 2026   Case Laws Service Tax
Transfer of right to use goods governs diesel generator hire, excluding supply of tangible goods where control passes.
June 24, 2026   Notifications FEMA
Compounding of Foreign Contribution offences revised with updated officers, monetary formulas, and non-reopening of closed cases.
June 24, 2026   Notifications FEMA
FCRA registration rules tightened with new key functionary, purpose, utilisation, and disclosure requirements for associations.
June 24, 2026   Circulars Companies Law
Delayed DPT-3 filings get fee relaxation until 31 July 2026 after data centre restoration work
June 24, 2026   Circulars Customs
Auto transshipment for SEZ-bound cargo now streamlines Bill of Entry processing and removes manual TP approval.
June 24, 2026   Case Laws GST
Provisional attachment under Section 83 needs prior opinion; a bare revenue-protection order is mechanically unsustainable
June 24, 2026   Case Laws GST
GST registration restoration follows cancellation for non-filing, with relief linked to payment of outstanding dues and penalties.

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Service Tax

Claim of interest - Delayed refund - Unjust enrichment -...

Appellant Entitled to Interest on Delayed Service Tax Refund to Prevent Unjust Enrichment Under Legal Framework.

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Service Tax November 9, 2015 Case Laws AT
Claim of interest - Delayed refund - Unjust enrichment - appellant is entitled for claim of interest on delayed refund - AT
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Acts Income Tax
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