Home Highlights February 2019 Year 2019 This

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1. Nature of receipt - sales tax remission benefit derived by the assessee - All the judgments cited before us also lay down the same ratio. Even otherwise subsidy is...

2. Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

3. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

4. Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted...

5. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

6. Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

7. Treatment of sales tax refund as income under section 41(1) - Decided against the revenue.

8. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

9. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...

10. Excise Duty Refund - Revenue receipt or capital receipt - the excise duty refund received is in the nature of capital receipt and is not exigible to the tax - HC

11. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

12. Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

13. Addition on account on account of interest subsidy and excise refund - incentives to new industrial units and substantial expansion of the existing units - J & K -...

14. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

15. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...