Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CESTAT remanded a service tax refund claim to the adjudicating authority, requiring verification of unjust enrichment before rejection, emphasizing evidentiary burden on the department.
Delhi High Court held that a civil court decree on BRC cancellation does not bind the Customs Department, which retains independent statutory authority in drawback proceedings.
The CESTAT, Bangalore Bench, has set aside imposition of extended limitation and a penalty under Section 78 of the Finance Act, 1994, in a service tax demand of ₹2.12 lakh, holding that the taxpayer was eligible for CENVAT credit and the assessment lacked revenue neutrality.
CESTAT ruled that restrictions on CENVAT credit under Rule 8(3A) of the CENVAT Credit Rules are unsustainable when the taxpayer has paid principal dues and interest.