#Rohit Gupta
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33 articlesExcise Duty

Excise Duty
Issuance of Show cause notice mandatory for recovery of erroneous refund granted
Excise Duty

Excise Duty
CENVAT credit of inputs lost during manufacturing process as floor sweepings is allowed- CESTAT
Excise Duty

Excise Duty
Service tax cannot be levied on Job work that amounts to manufacture – CESTAT
Excise Duty

Excise Duty
Erroneous payment of duty on exempted goods would not render the goods dutiable
Custom Duty

Custom Duty
Interest payable if drawback not paid within one month from the date of filing a claim – HC
Excise Duty

Excise Duty
CENVAT credit eligible even if expenses are reimbursed by Parent company
Excise Duty

Excise Duty
Section 11A not mandatory to be invoked for recovery of wrong refund- HC
Custom Duty

Custom Duty
Rules not within the limits of Parent Act are unsustainable and bad in law – SC
Custom Duty

Custom Duty
Eligibility criteria in an exemption notification required to be construed strictly- SC
Custom Duty

Custom Duty
Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – SC
Excise Duty

Excise Duty
Primary use prevails over the incidental ones in classification of goods – SC
Custom Duty

Custom Duty
CHA license cannot be terminated for acts & omissions of his employees- HC
Excise Duty

Excise Duty
Doctrine of Unjust Enrichment applicable on capital goods captively consumed – SC
Excise Duty

Excise Duty
