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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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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 Upholds Rajasthan’s Authority to Collect Stamp Duty on Insurance Policies. Life Insurance Corporation of India’s Appeal Dismissed on Legislative Competence and Stamp Duty Compliance Grounds.

The Supreme Court of India ruled that the state of Rajasthan has the legislative competence to levy and collect stamp duty on insurance policies issue...

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Supreme Court Upholds Tribunal’s Remand in Madura Coats Case: Prejudice Claim to be Argued Afresh. Appeal challenges modification of tribunal order; Supreme Court affirms remand with liberty for appellant to argue prejudice caused by non-furnishing of a document.

The Supreme Court addressed an appeal by Madura Coats Pvt. Ltd. against a High Court order that remanded a case to the Customs, Excise, and Service Ta...

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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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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...