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Supreme Court Dismisses Assessee's Appeal in Excise Duty Refund Case Under Central Excise Act, 1944. Refund Denied as Value of Returned Goods Determined as Scrap Was Less Than Duty Paid Under Section 173L(v), with No Error Found in Valuation or Procedural Fairness.

The dispute arose from a claim for refund of excise duty by an assessee manufacturer of plastic moulded furniture, who had issued credit notes for rej...

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Supreme Court Disposes of Appeal in Tender Disqualification Case Based on Consent Terms. Termination of Concession Agreement Not to be Treated as Disqualification for Future Tenders by Public Authorities, Given Appellant's Undertaking Not to Claim Rights in Specific Tenders and Pending Arbitration.

The Supreme Court disposed of a civil appeal and a writ petition concerning the disqualification of Adani Ports and Special Economic Zone Limited from...

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Supreme Court Dismisses Appeal in Benami Property Dispute Under Benami Transaction (Prohibition) Act, 1988. Plaintiffs Failed to Prove Property Was Held for Benefit of Hindu Undivided Family Coparceners Under Section 4(3)(a), Making Suit Barred Under Section 4(1).

The dispute originated from a civil suit filed by Laxmi Prasad, his wife, and two daughters against his two sons and subsequent purchasers, seeking de...