High Court Rulings


Limitation provision inapplicable to 'interest' refund application post Rule 8(3) invalidation; Processable as simple application 

Punjab & Haryana HC holds that a refund application for additional interest deposited under Rule 8(3) of the Central Excise Rules, 2002, should be treated as a 'simple' refund application, not one...View More

Quashes interest demand following Rajasthan HC declaring Rule 8(3) as ultra vires 

Gujarat HC quashes the demand notices asking from assessee interest on delayed payment of duty at the rate of 2% per month or Rs 1000 per day; whichever is higher, as per Rule 8(3) of the Central Exci...View More

Upholds Assessee's right to cross-examine witnesses during adjudication proceedings; Dismisses Revenue’s appeal 

Telangana HC upholds rights of the Assessee to cross-examine witnesses whose statements were recorded and relied upon in the adjudication proceedings confirming the central excise liability in alleged...View More

Upholds CESTAT’s LB ruling on credit availability on insurance premium paid by Bank to DICGC 

Kerala HC upholds CESTAT Larger Bench ruling that found the South Indian Bank (Assessee) eligible to take CENVAT credit on service tax paid on insurance premium paid to Deposit Insurance & Credit ...View More

Dismisses Huawei’s writ challenging SCN denying exemption benefits after BoE reassessment 

Madras HC dismisses writ petition filed by Huawei (Assessee) challenging the SCN issued u/s 28 of Customs Act proposing to recover differential tax arising due to erroneously claimed exemptions under ...View More

Allows Pepsico’s writ petition seeking waiver of interest basis revision applications grating reliefs 

Rajasthan HC allows Pepsico’s (Assessee) writ petition seeking waiver of interest for the period 2006-2007 and 2007-2008 based on the order passed by the HC in Assessee’s own revision appl...View More

Directs release of rubber process oil detained as ‘Hazardous Waste’ 

Delhi HC orders release of detained/uncleared ‘rubber process oil’ (goods) on finding that the test reports declaring the goods as ‘hazardous waste’ were never communicated by ...View More

Absolves Assessee from redemption fine and penalty sans violation of license conditions; Dismisses Revenue’s Appeal 

Bombay HC upholds the ruling of CESTAT Mumbai that set aside the redemption fine and penalty imposed by the Revenue which revoked the suspension of license for warehousing operation of the Assessee su...View More

Quashes order dismissing appeal for non-prosecution; Underscores the precedence of Statute over Rules 

Bombay HC quashes appellate authority’s dismissal of an appeal for non-prosecution, citing statutory priority of Section 26(5)(a) of the Maharashtra VAT Act over Rule 36(2) of the MVAT Rules; Ho...View More

Public-notice imposing additional compliance for third-country-imports vis-à-vis preferential-trade-agreement-rules, not ‘ultra-vires’ 

Bombay HC dismisses writ petition challenging Para-III(1) (also Clause-III(1)) of Public Notice No-55 of 2024 dated 24th June 2024 that imposed conditions on the importer (effecting third country impo...View More