https://www.taxtmi.com/caselaws?id=459388 Writ petitions against excise refund-rejection orders were held maintainable despite statutory appeal and revision, because the appellate structure was incomplete in practice and the impugned action was alleged to be without authority of law and arbitrary. The Court held that excise duty, bottling fee, licence fee, import fee and VAT could not be retained on unsold, destroyed or unutilised liquor stocks where the levy was linked to sale or taxable turnover, and refund claims were maintainable. It further held that authorities could not repeat earlier rejected reasons or disregard binding writ directions; the impugned orders were quashed and refund was directed after verification. en-us Fri, 24 Nov 2023 00:00:00 +0530 Wed, 11 Dec 2024 18:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459388 Writ petitions against excise refund-rejection orders were held maintainable despite statutory appeal and revision, because the appellate structure was incomplete in practice and the impugned action was alleged to be without authority of law and arbitrary. The Court held that excise duty, bottling fee, licence fee, import fee and VAT could not be retained on unsold, destroyed or unutilised liquor stocks where the levy was linked to sale or taxable turnover, and refund claims were maintainable. It further held that authorities could not repeat earlier rejected reasons or disregard binding writ directions; the impugned orders were quashed and refund was directed after verification. Case-Laws Companies Law Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459388