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![Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order] Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085647-section-12b-central-excise-act-rule-7-in-applicable-provisional-assessment-karnataka-hc-cestat-j-k-tyre-industries-taxscan.webp)
Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]
In a recent case, the Karnataka High Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruling in favour of J K Tyre...


![Unjust enrichment not proved on Steel Authority of India: CESTAT allows Refund claims of Excise Duty [Read Order] Unjust enrichment not proved on Steel Authority of India: CESTAT allows Refund claims of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Steel-Authority-of-India-CESTAT-refund-claims-excise-duty-TAXSCAN.jpg)