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Court Quashes Decade-Old Show Cause Notices Due to Procedural Delays. Non-communication of transfer to call book and prolonged delay in adjudication render ICICI Bank subsidiary's show cause notices invalid.

The petitioner, a wholly owned subsidiary of ICICI Bank Limited, sought a declaration from the court that the proceedings initiated by two show cause ...

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Court Directs Cash Refund: Writ Petitions Grant Relief on CENVAT Credit. Judgement rules in favor of petitioners, mandates cash refund under Section 142(3) of CGST Act, 2017 for excess duty payments.

Writ Petition Outcome captures the essence of the court's decision to grant relief based on the interpretation of Section 142(3) of the CGST Act, 2017...

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Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

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Supreme Court Upholds Tribunal’s Remand in Madura Coats Case: Prejudice Claim to be Argued Afresh. Appeal challenges modification of tribunal order; Supreme Court affirms remand with liberty for appellant to argue prejudice caused by non-furnishing of a document.

The Supreme Court addressed an appeal by Madura Coats Pvt. Ltd. against a High Court order that remanded a case to the Customs, Excise, and Service Ta...

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Repealed Penalty Rule Cannot Apply: The Supreme Court Upholds Application of Amended Rule in Excise Penalty Case

The Supreme Court of India ruled in favor of Pernod Ricard India (P) Ltd, holding that penalties for exceeding permissible limits of liquor wastage du...

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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...