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High Court

Bombay High Court Allows Refund of Service Tax on Onsite Work at Customer's Premises Under Export of Service Rules, 2005. The court held that onsite work at customer's premises abroad qualifies as 'Service Provided from India' under Rule 3(2)(a) of the Export of Service Rules, 2005, and the appellants are entitled to refund of service tax paid.

15 Sep 2014

The case involves appeals by Tech Mahindra Limited and other assessees against the order of the Customs, Excise and Service Tax Appellate Tribunal (CE...

High Court

Bombay High Court Allows Department's Appeal in Central Excise Refund Case — Limitation Period Under Section 11B Is Mandatory and Unjust Enrichment Applies to Pre-deposit Refunds. The court held that the one-year limitation for refund claims cannot be extended and the claimant must prove no passing of duty burden.

8 Mar 2024

The case involves two connected matters: an appeal by the Commissioner of CGST & Central Excise, Thane Rural, against an order of the Customs, Excise ...

High Court

Bombay High Court Allows Writ Petition Challenging Refusal to Credit Amount Paid Under Income Declaration Scheme in Direct Tax Vivad Se Vishwas Act Proceedings. Court Holds That Beneficial Legislation Must Be Interpreted Liberally and Non Obstante Clause Does Not Bar Credit for Prior Payments Under Earlier Scheme.

11 Aug 2021

The petitioner, Pinnacle Vastunirman Private Limited, filed a writ petition challenging the refusal of the Principal Commissioner of Income Tax-2 (res...

High Court

High Court Allows Writ Petitions Challenging GST Order Denying Tax Appropriation and Rectification of Returns. Court Quashes Impugned Order as Without Jurisdiction and Permits Rectification of GST Returns Since Tax Paid Exceeded Proposed Input Tax Credit Reversal with No Revenue Loss Under Central Goods and Services Tax Act, 2017.

8 Jan 2026

The dispute involved writ petitions challenging GST authorities' orders denying appropriation of tax paid and refusing rectification of returns. The p...

High Court

Bombay High Court Allows Appeals on Interest on Refund Under Section 11BB of Central Excise Act, 1944 — Interest Payable from Expiry of Three Months from Date of Initial Refund Claim, Not from Date of Tribunal Order. The court followed the Supreme Court decision in Ranbaxy Laboratories Ltd. v. UoI, holding that the date of initial refund claim is the relevant date for computing interest under Section 11BB.

2 Dec 2022

The appellant, Lavino Kapur Cotton Pvt. Ltd., filed four refund applications under Rule 5 of the CENVAT Credit Rules, 2004, for refund of duty amounti...

High Court

High Court Allows Appeal in Central Excise Refund Case — Assessee Passed on Duty Incidence to Customers, Refund Claim Rejected. Section 12B of Central Excise Act, 1944 bars refund if duty burden shifted to others.

26 Aug 2013

The appellant, M/s. Toyota Kirloskar Motor Ltd., is engaged in manufacturing passenger utility vehicles and parts thereof, which are excisable under C...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) of the Central Excise Act, 1944 is distinct from that of the manufacturer, and the benefit of the second proviso (duty paid under protest) does not extend to the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

High Court

Bombay High Court Dismisses Revenue's Appeal in MAT Credit Case — Credit for Brought Forward MAT Must Be Given Before Computing Interest Under Section 234B of Income Tax Act, 1961. The Court held that MAT credit reduces the tax payable on assessment and must be deducted from gross demand before charging interest under Section 234B.

6 Apr 2010

The appeal by the Revenue arose from an order of the Income Tax Appellate Tribunal dated 20 June 2007, concerning assessment year 2000-2001. The asses...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The Court held that the buyer's refund claim is time-barred as it was filed beyond six months from the date of purchase, and the manufacturer's protest does not extend the limitation for the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

High Court

Bombay High Court Allows Writ Petition Seeking Interest on Delayed Refund of Special Additional Duty Under Customs Act — Interest Held Payable From Three Months After Initial Refund Application, Not From Subsequent Follow-Up Application

15 Oct 2024

The petitioner, M/s Ajay Industrial Corporation Ltd., filed a refund claim for Special Additional Duty (SAD) of Rs.7,40,458/- on 04 August 2014 under ...

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