Supreme Court Clarifies Terminal Excise Duty Refund under Foreign Trade Policy Date of the Judgment: January 4, 2022 Citation: (2022) INSC 1 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J., Krishna Murari, J. Can a supplier of goods to an Export Oriented Unit (EOU) claim a refund of Terminal Excise Duty (TED) under the Foreign Trade […]
Supreme Court Clarifies Terminal Excise Duty Refunds for EOUs and DTA Suppliers LEGAL ISSUE: Whether Export Oriented Units (EOUs) and Domestic Tariff Area (DTA) suppliers are entitled to refunds of Terminal Excise Duty (TED) on goods supplied to EOUs, and which authority should process these claims. CASE TYPE: Tax Law, Foreign Trade Policy Case Name:
Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers Date of the Judgment: January 4, 2022 Citation: (2022) INSC 1 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J., Krishna Murari, J. Can Export Oriented Units (EOUs) directly claim refunds for Terminal Excise Duty (TED) on goods procured from Domestic Tariff
Supreme Court Upholds Retrospective Application of Excise Duty Notifications Date of the Judgment: 22 April 2020 Citation: (2020) INSC 295 Judges: Arun Mishra, M. R. Shah, and B.R. Gavai, JJ. (authored by M.R. Shah, J.) Can the government retroactively change tax benefits promised to industries? This was the core question before the Supreme Court in
Supreme Court Upholds Withdrawal of Excise Duty Exemption on Tobacco Products: Union of India vs. Unicorn Industries (2019) LEGAL ISSUE: Whether the Union of India can withdraw an excise duty exemption on certain products, invoking public interest, despite having granted the exemption earlier. CASE TYPE: Excise Law Case Name: Union of India & Ors. vs.
Supreme Court Exempts Bajaj Auto from NCCD, Education Cess, and Secondary & Higher Education Cess: Bajaj Auto vs. Union of India (2019) LEGAL ISSUE: Whether manufacturing units exempt from Central Excise Duty are also exempt from National Calamity Contingent Duty (NCCD), Education Cess, and Secondary & Higher Education Cess. CASE TYPE: Tax Law Case Name:
Supreme Court Clarifies “Brand Name” Definition in Excise Duty Exemption for Jute Bags: RDB Textiles Ltd. vs. Commissioner of Central Excise (2018) LEGAL ISSUE: Whether affixing the name, logo, and particulars of buyers on jute bags constitutes a “brand name” under the Central Excise Act, 1944, thereby disqualifying them from excise duty exemption. CASE TYPE:
Date of the Judgment: November 10, 2017 Citation: (2017) INSC 977 Judges: A.K. Sikri, J., Ashok Bhushan, J. Can manufacturers in North-Eastern states claim a refund on the Education Cess and Higher Education Cess, when they are already exempt from excise duty? The Supreme Court of India addressed this question in a batch of appeals,
