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Bombay High Court Allows Rebate Claims for Exported Cables in Central Excise Case — Emphasizes Substantive Compliance Over Procedural Technicalities. Revisional Authority Must Consider Merits, Not Merely Endorse Lower Authorities' Findings Under Rule 18 of Central Excise Rules, 2002.

The petitioner, UM Cables Limited, is a manufacturer of Polyethylene Insulated Jelly filled Copper Cables and Optical Fiber Cables, falling under tari...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Allows Refund of Excise Duty Paid on Exported Goods Under Mistake of Law — Rule 13 Export Bond Not Used. Duty Paid Under Mistake of Law is Recoverable and Limitation Under Section 11B Central Excise Act Does Not Apply to Mistake of Law Claims.

The petitioners, Tata SSL Ltd. and its director, exported consignments of Cold Rolled Sheets and Coils to Nepal by road. The goods were cleared from t...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Dismisses Appeal by Cadila Pharmaceuticals in Passing Off Action by Medley Laboratories. Marks 'HB TONE' and 'RB TONE' Held Deceptively Similar for Pharmaceutical Products, Injunction Confirmed.

The appeal arises from a suit filed by the respondents (original plaintiffs) against the appellant (original defendant) for infringement and passing o...

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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...