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Bombay High Court Dismisses Revenue's Appeal in Central Excise Refund Case. Principles of Unjust Enrichment Under Section 11B of Central Excise Act, 1944 Not Applicable to Refund Arising on Finalisation of Provisional Assessment.

The Commissioner of Central Excise, Mumbai II appealed against the order of the appellate authorities below which allowed the refund claim of M/s. Sta...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Hears Section 34 Petition Against Arbitral Award Rejecting Securities Claim on Grounds of Forum Shopping. Petitioners Contend That Regulatory Proceedings Against Clearing Member and Arbitration Against Depository Are Distinct, Allowing Simultaneous Pursuit Under Indemnity Principles.

This matter arises from a petition under Section 34 of the Arbitration and Conciliation Act, 1996, filed before the High Court of Judicature at Bombay...

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Bombay High Court Dismisses BCCI's Appeals in Service Tax Dispute Over IPL Media Rights — Holds That Services to Foreign Entities Are Not Exported Services Under Export of Services Rules, 2005.

The Board of Control for Cricket in India (BCCI) filed four appeals against a common order of the Customs, Excise and Service Tax Appellate Tribunal (...

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Bombay High Court Considers Legality of Customs Broker Licence Suspension Due to Delay in Submitting Inquiry Report. Interpretation of Regulation 20(5) of Customs Brokers Licensing Regulations, 2013 — Whether Time Limit of 90 Days for Inquiry Report is Mandatory or Directory.

A group of customs appeals was filed by the Principal Commissioner of Customs (General), Mumbai, against various customs broker licence holders before...

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Bombay High Court Dismisses Revenue's Petition in Central Excise Rebate Case — By-Product Export Rebate Allowed. Input Credit Adjustment Permitted Under CENVAT Credit Rules, 2004 for Duty Paid on Inputs Used in Manufacture of Final Product, Even if By-Product is Not Manufactured.

The Union of India, through the Commissioner of Central Excise, Raigad, filed a writ petition challenging an order of the Joint Secretary (Revision Ap...