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Court Directs Cash Refund: Writ Petitions Grant Relief on CENVAT Credit. Judgement rules in favor of petitioners, mandates cash refund under Section 142(3) of CGST Act, 2017 for excess duty payments.

Writ Petition Outcome captures the essence of the court's decision to grant relief based on the interpretation of Section 142(3) of the CGST Act, 2017...

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Legal Battle Over Reliability Charge: Electricity Distribution Company Faces Setback in Tribunal Appellate Tribunal dismisses appeal, ruling against imposition of reliability charge on bulk consumers.

The imposition of a reliability charge by an electricity distribution company, the appellant, on bulk consumers like a steel industry, the first respo...

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Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

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Supreme Court Dismisses Appeal in Electricity Regulatory Dispute Over Tariff Determination. Appellate Tribunal and Regulatory Commission Orders Upheld as Power Purchase Agreements Were Properly Interpreted Under Section 63 of Electricity Act, 2003 and Statutory Guidelines.

The Supreme Court considered an appeal challenging the judgment and order dated 30th June 2021 passed by the Appellate Tribunal for Electricity, which...

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Supreme Court Dismisses Revenue's Appeals in Customs Classification Disputes Over LCD Panels. LCD Panels Classified Under Chapter Heading 9013.8010 as Liquid Crystal Devices, Not as Parts of Television Sets or Car Audio Systems Under General Headings.

The appeals involved disputes over the customs classification of imported LCD panels by two assessees, M/s Videocon International and M/S Harman Inter...

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Supreme Court Dismisses Appeal in Electricity Act Case Over Unapproved Power Purchase Agreement. Appellant's Claim for Compensation Due to Gas Shortage Rejected as No Provision in PPA or Tariff Regulations and Fuel Risk Lies with Independent Power Producer Under Electricity Act, 2003.

The appeal was filed under Section 125 of the Electricity Act, 2003, challenging the Appellate Tribunal for Electricity's judgment that dismissed the ...