Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024) LEGAL ISSUE: Whether interest is applicable on delayed duty drawback refunds for deemed exports under the Exim Policy. CASE TYPE: Civil, Foreign Trade Case Name: Union of India and Ors. vs. M/S. B. T. Patil and Sons […]
Supreme Court clarifies recovery of erroneous refunds under Central Excise Act Date of the Judgment: 24 March 2023 Citation: 2023 INSC 254 Judges: M. R. Shah, J. and Krishna Murari, J. Can the tax authorities recover an erroneous refund of excise duty without issuing a separate notice under Section 11A of the Central Excise Act,
Supreme Court Clarifies Recovery of Erroneous Excise Duty Refunds: Commissioner of Central Excise vs. Morarjee Gokuldas Spg. & Wvg. Co. Ltd. (2023) LEGAL ISSUE: Whether a separate notice under Section 11A of the Central Excise Act, 1944 is required for the recovery of an erroneously refunded excise duty when the refund order is reviewed under
Supreme Court settles limitation for rebate claims under Central Excise Act: Sansera Engineering vs. Deputy Commissioner (29 November 2022) LEGAL ISSUE: Whether the limitation period under Section 11B of the Central Excise Act, 1944 applies to rebate claims under Rule 18 of the Central Excise Rules, 2002. CASE TYPE: Central Excise Law Case Name: Sansera
Supreme Court clarifies refund claims under Central Excise Act for buyers: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether a buyer can claim a refund of central excise duty when the manufacturer paid it under protest, and if the limitation period applies to the buyer’s claim. CASE TYPE: Central Excise Law
Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Applicability of limitation period for refund claims under Section 11B of the Central Excise Act, 1944 when the duty was paid under protest by the manufacturer and the refund is claimed by the buyer. CASE
Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) Date of the Judgment: 20 February 2019 Citation: 2019 INSC 141 Judges: A.M. Khanwilkar, J., Ajay Rastogi, J. Can a buyer claim a refund of excise duty paid by the manufacturer under protest, even if the buyer’s
Supreme Court clarifies refund claims under Section 11B of the Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether the limitation period of six months applies to refund claims filed by a buyer when the central excise duty was paid under protest by the manufacturer. CASE TYPE: Central Excise
