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, […]
LEGAL ISSUE: Whether excise duty is applicable on perfumery compounds used in agarbathi manufacturing, and whether actual marketing is necessary for levying such duty. CASE TYPE: Excise Law Case Name: Commissioner of Central Excise & Service Tax, Bangalore vs. M/s Karnataka Soaps & Detergents Ltd. [Judgment Date]: 12 October 2017 Introduction Date of the Judgment:
Introduction Date of the Judgment: September 15, 2008 Judges: Dr. Arijit Pasayat, J., Dr. Mukundakam Sharma, J. When does the government have to pay interest on delayed refunds of excise duties? The Supreme Court of India addressed this question in a case involving Shreeji Colour Chem Industries. The core issue was whether the company was
Date of the Judgment: September 03, 2008 Judges: S.H. Kapadia, B. Sudershan Reddy When a government department delays a refund, is it obligated to pay interest on the delayed amount? The Supreme Court of India addressed this question in a case involving Sterlite Industries and the Union of India. The core issue revolved around whether
Date of the Judgment: September 03, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When a company is entitled to a refund of excise duty, is it also entitled to interest on that refund? The Supreme Court of India addressed this question in a case involving Sterlite Industries. The court set aside a
Introduction Date of the Judgment: 06 August 2003 Citation: 2003 Supp(2) SCR 268 Judges: S. Rajendra Babu, B.N. Srikrishna, G.P. Mathur Are ‘multi-purpose’ electric fans, capable of being used as both table and cabin fans, to be classified based on their primary design and intended use? The Supreme Court of India addressed this question in
