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Bombay High Court Allows Refund of Excise Duty Paid on Exported Goods Under Mistake of Law — Rule 13 Export Bond Not Used. Duty Paid Under Mistake of Law is Recoverable and Limitation Under Section 11B Central Excise Act Does Not Apply to Mistake of Law Claims.

The petitioners, Tata SSL Ltd. and its director, exported consignments of Cold Rolled Sheets and Coils to Nepal by road. The goods were cleared from t...

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Bombay High Court Allows Appeal Against Tribunal's Predeposit Order in Central Excise Case — Prima Facie Case for Total Waiver Established. Structural glazing, once erected, becomes immovable property and is not excisable under Heading 76.10 of Central Excise Tariff Act, 1985.

The appellant, MS Alumayer India Pvt. Ltd., is engaged in fabrication and erection of structural glazing. They purchase aluminum angles/profiles, glas...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Karnataka High Court Upholds SC/ST Reservation in Excise Licenses — CL-7D Rules Valid. Amendment to Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 providing concessional licenses to SC/ST hotel owners is not arbitrary or unconstitutional.

The petitioner, B Govindraj Hegde, Secretary of the Federation of Wine Merchants Association, Karnataka, challenged the vires of the Karnataka Excise ...

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Bombay High Court Allows Writ Petition Challenging Denial of Exemption Under Notification No.119/75 for Job Work — Goods Manufactured on Job Work Basis Eligible for Duty Exemption on Job Charges

The Petitioner, M/s Godrej Soap Ltd., filed a Writ Petition challenging an order dated 23.3.1989 passed by the Collector of Central Excise (Appeals) d...

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Bombay High Court Dismisses Excise Department’s Appeals Against CESTAT Order Remanding Cases for Denial of Natural Justice. Court Holds That Non-Furnishing of Vital Documents to Assessee Violates Principles of Natural Justice, Despite Department’s Claim of Assessee’s Delaying Tactics.

The High Court of Bombay at Goa dismissed a batch of seven Excise Appeals filed by the Commissioner of Customs & Central Excise, Goa, against a common...

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Bombay High Court Examines Jurisdiction of Customs Settlement Commission Under Sections 127A and 127B of the Customs Act, 1962 in Ten Writ Petitions. Whether Settlement Commission’s Authority Extends Beyond Short Levy Due to Misclassification to Cases Involving Fraud Is the Central Question.

The High Court of Judicature at Bombay heard ten writ petitions together, all involving a common legal question concerning the jurisdiction of the Set...