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    July 10, 2026   Case Laws Service Tax
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    July 10, 2026   Case Laws Service Tax
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    July 10, 2026   Case Laws Central Excise
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July 10, 2026   Case Laws Service Tax
Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
July 10, 2026   Case Laws Service Tax
Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
July 10, 2026   Case Laws Central Excise
Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
July 10, 2026   Case Laws Central Excise
Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
July 10, 2026   Case Laws Central Excise
Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
July 9, 2026   Case Laws GST
Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
July 9, 2026   Case Laws GST
Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
July 9, 2026   Case Laws GST
IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
July 9, 2026   Case Laws GST
Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
July 9, 2026   Case Laws GST
Interest on delayed refund runs from the original application date after illegal refusal is set aside
July 9, 2026   Case Laws GST
Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
July 9, 2026   Case Laws GST
GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
July 9, 2026   Case Laws Income Tax
Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
July 9, 2026   Case Laws Income Tax
Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
July 9, 2026   Case Laws Income Tax
Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
July 9, 2026   Case Laws Income Tax
Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
July 9, 2026   Case Laws Income Tax
Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
July 9, 2026   Case Laws Income Tax
Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
July 9, 2026   Case Laws Income Tax
Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
July 9, 2026   Case Laws Income Tax
Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.

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Central Excise

Central Excise – Captive Consumption - Enhancement of Duty - V...

Interest Costs Excluded from Duty Valuation for Captive Consumption Under CAS 4 in Excise Duty Calculation.

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Central Excise April 2, 2013 Case Laws AT
Central Excise – Captive Consumption - Enhancement of Duty - Valuation - CAS 4 - interest cost is not liability of included. - AT
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