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Iinterest on delayed refund of Excise duty under excise exemption scheme

Case Name : M.K Jokai Agri Plantations (P) Ltd Vs Union of India (Gauhati High Court)
Appeal Number : Case No: WP(C)/699/2019
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : All High Courts (13929)
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A person not become ineligible for SVLDR Scheme due to any inquiry /audit/investigation initiated after 01.09.2019

Case Name : Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court)
Appeal Number : Civil Writ Petition No. 8341 of 2020 (O&M)
Date of Judgement/Order : 21/01/2021
Related Assessment Year :
Courts : All High Courts (13929) Punjab and Haryana HC (456)
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Assistant Commissioner cannot revise or Review his own order – Section 11A of Central Excise Act

Case Name : Tripura Ispat Vs Union of India (Tripura High Court)
Appeal Number : WP(C) No.465 of 2020
Date of Judgement/Order : 12/01/2021
Related Assessment Year :
Courts : All High Courts (13929) Tripura High Court (49)
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Mere audit objection cannot be sole ground for holding clandestine manufacture & removal

Case Name : BST Infratech Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)
Appeal Number : Excise Appeal No. 77116 of 2019
Date of Judgement/Order : 01/12/2020
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Kolkata (370)
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Gujarat HC directs Central Govt to ‘re-Look’ into Definition of ‘Textile’

Case Name : CTM Technical Textiles Ltd Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 8332 of 2020
Date of Judgement/Order : 24/12/2020
Related Assessment Year :
Courts : All High Courts (13929) Gujarat High Court (1139)
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HC quashes petition against rejection of duplicate SLVDR application

Case Name : Sai Sun Outsourcing Services Private Ltd. Vs Union of India & another (Madhya Pradesh HC, Jabalpur)
Appeal Number : Writ Petition No.7494/2020
Date of Judgement/Order : 10/12/2020
Related Assessment Year :
Courts : All High Courts (13929) Madhya Pradesh HC (176)
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HC grants Relief under SVLDR Scheme to Saksham Facility Services Private Limited

Case Name : Saksham Facility Services Private Limited Vs Union of India and others (Bombay High Court)
Appeal Number : Write Petition (L) No. 4421 of 2020
Date of Judgement/Order : 08/12/2020
Related Assessment Year :
Courts : All High Courts (13929) Bombay High Court (1879)
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No declaration can be made for excisable goods-Kerosene Oil under SVLDRS scheme

Case Name : Indian Oil Corporation Limited Vs Union Of India (Allahabad High Court)
Appeal Number : Writ Tax No. 646 of 2020
Date of Judgement/Order : 08/12/2020
Related Assessment Year :
Courts : All High Courts (13929) Allahabad High Court (800)
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SVLDR Scheme: Quantification or revised figure should relate back to original quantification

Case Name : Airlink Communication Pvt Ltd Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 10702 of 2020
Date of Judgement/Order : 01/12/2020
Related Assessment Year :
Courts : All High Courts (13929) Gujarat High Court (1139)
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No Service Tax on Remuneration to Director in employment of the company

Case Name : Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata)
Appeal Number : Excise Appeal No.77570 of 2018
Date of Judgement/Order : 09/10/2020
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Kolkata (370)
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