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    July 30, 2026   Case Laws Customs
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July 30, 2026   Case Laws Customs
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clearance filings.
July 30, 2026   Case Laws Customs
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabilities.
July 30, 2026   Case Laws Customs
Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
July 30, 2026   Case Laws Customs
Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
July 30, 2026   Case Laws Customs
Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
July 30, 2026   Case Laws Companies Law
Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
July 30, 2026   Case Laws Companies Law
Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
July 30, 2026   Case Laws Companies Law
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determination.
July 30, 2026   Case Laws FEMA
Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.
July 30, 2026   Case Laws Money Laundering
Pre-cognizance hearing under BNSS applies to PMLA complaints, requiring proposed accused to be heard before cognizance is taken.
July 30, 2026   Case Laws Money Laundering
Proceeds of crime are foundational to money-laundering proceedings, which cannot continue after final discharge in the scheduled offence.
July 30, 2026   Case Laws Service Tax
Licensing pre-existing know-how is not consulting engineer service, and pre-section 66A reverse-charge demands fail without statutory authority.
July 30, 2026   Case Laws VAT / Sales Tax
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without supporting evidence.
July 30, 2026   Case Laws VAT / Sales Tax
Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.
July 29, 2026   Notifications SEZ
SEZ bifurcation and partial de-notification restructure the Manikonda technology zone into two separately delineated IT-enabled services areas.
July 29, 2026   Notifications Customs
Anti-dumping duty on Low Ash Metallurgical Coke applies to specified imports, with conditional exemptions for defined industrial uses.
July 29, 2026   Notifications Income Tax
Specified income exemption for the real estate regulatory authority depends on non-commercial activity, return filing, and unchanged income sources.
July 29, 2026   Notifications Income Tax
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return filing.
July 29, 2026   Notifications Income Tax
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
July 29, 2026   Case Laws GST
Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.

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Home › Highlights › Central Excise › 2023 › February, 2023 › This
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Central Excise

Cash refund against the accumulated and unutilized Cenvat credit...

Appellant Wins Cash Refund for Unused Cenvat Credit on Education and Higher Education Cess; Denial Unjustified.

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Central Excise February 8, 2023 Case Laws AT
Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher Education Cess is clearly allowed. Therefore, the appellant is legally entitled for Cenvat of Education Cess and Secondary and Higher Education Cess. Hence, on this count refund cannot be denied. - AT
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Acts Income Tax
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