Appeal allowed: CENVAT credit permitted for depot/brand shop erection, earlier-period demands quashed; recovery limited to voluntarily reversed 2013-2...

Appeals allowed: special Para 2D rates applied, refunds adjusted; interest recovery and bond invocation invalid under s.11A/s.11AA/s.11AB CEA

Refund claim for excess duty denied where no self-assessment appeal and Sections 12A/12 presumption of passed-on duty applies

Industrial sewing machines classed under CETH 8452.99.90; suspension hook accessory separately classed, extended limitation rejected, Section 11AC pen...

Partial allowance: Optional Notification No.50/2003-CE not retroactive; excise demands confirmed for Units A, B; s.11AC, Rule 26 penalties quashed

Appellant's cash discounts on advance payments held admissible deductions from transaction value; Rule 6 invocation and extended limitation unjustifie...

Appeal remanded: refunds after 01.07.2017 treated under s.142(3) CGST Act; Rule 9(1)(b) CCR 2004 may bar CENVAT credit

Royalty included in assessable value for central excise; extended limitation invocation unsustainable; SED and state cesses excluded

Appeal allows CENVAT refund; one-year bar under Section 11B inapplicable; Sections 142(3) and 142(9)(b) permit transition cash refunds

Rebate claim denied where ARE-I and dual certification missing; revisional power under Section 35EE upheld, Rules 18-20 enforced

Interest under amended Section 11AB not retrospective; duty under Section 11A paid within three months, appeal allowed

Refund of customs duties denied under EPCG scheme for failing export obligations and bond violations

Refund claim barred by unjust enrichment despite payments under protest not being time-barred under Section 11B

Appellant and Customer Not Related Under Section 4(3)(b)(ii)-(iv); Valuation Under Rule 10(b) Applies

Transit Insurance Charges Excluded from Excise Duty Value Under Section 4(1)(a) of Excise Act

Penalty under Rule 29 quashed due to lack of proof and no intentional duty evasion found in goods removal case

Freight Charges Included in Excise Duty Valuation Under FOR Basis; Extended Limitation Upheld for Suppression

CESTAT Upholds Classification of PP/HDPE/LLDPE Bags Under Chapters 54, 63, and 60, Rejects Department's Appeal

Rule 6(b)(ii) Valuation Rules not applicable to imported raw materials routed without processing into excisable goods

No Interest or Penalty on CENVAT Credit Reversal on capital goods under Rule 3(5B) if Credit Balance Covers Liability