![Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2104115-can-modvat-credit-refunded-goods-found-non-excisable-supreme-court-txn.webp "Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]")
Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide [Read Order]
The Supreme Court of India is set to decide whether Modvat credit used to pay duty on goods that were later found to be non-excisable can be...
![CESTAT Holds Type Test Charges Not Liable to Excise Duty Under Section 4: Quashes Demand and Penalty Against Crompton Greaves [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2104241-cestat-type-test-charges-liable-excise-duty-under-section-4-quashes-demand-penalty-crompton-greaves-txn.webp "CESTAT Holds Type Test Charges Not Liable to Excise Duty Under Section 4: Quashes Demand and Penalty Against Crompton Greaves [Read Order]")
![Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2103973-agricultral-income-taxscan.webp "Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]")
![Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/2103292-business-auxilary-service-taxscan.webp "Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]")
![Import of Yogurt Flavoured Milk Drinks through Unauthorized Port Violates Livestock Import Norms: CESTAT Upholds Redemption Fine [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/2103034-redemption-fine-taxscan.webp "Import of Yogurt Flavoured Milk Drinks through Unauthorized Port Violates Livestock Import Norms: CESTAT Upholds Redemption Fine [Read Order]")
Interest under Income Tax payable if unpaid within Period Specified in Demand Notice, While GST, Excise & Customs Impose Immediate Liability: P&H HC [Read Order]
The Punjab and Haryana High Court held that under the Income Tax Act, 1961, interest on delayed payment of tax under Section 220(2) becomes payable only if the tax is not paid within the period...
![Interest under Income Tax payable if unpaid within Period Specified in Demand Notice, While GST, Excise & Customs Impose Immediate Liability: P&H HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/2102561-punjab-and-haryana-high-court-demand-notice-income-tax-payable-excise-customs-taxscan.webp "Interest under Income Tax payable if unpaid within Period Specified in Demand Notice, While GST, Excise & Customs Impose Immediate Liability: P&H HC [Read Order]")
Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalties for delayed excise duty payments must be calculated only for the actual number of days of...
![Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101877-penalty-delayed-excise-duty-payment-calculated-actual-delay-cestat-txn.webp "Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]")
CENVAT Credit Denied on Endorsed Bills of Entry without Hearing: CESTAT Remands Matter to Assistant Commissioner [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded a matter back to the Assistant Commissioner after finding that CENVAT credit was denied on endorsed...
![CENVAT Credit Denied on Endorsed Bills of Entry without Hearing: CESTAT Remands Matter to Assistant Commissioner [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/2101296-cenvat-credit-taxscan.webp "CENVAT Credit Denied on Endorsed Bills of Entry without Hearing: CESTAT Remands Matter to Assistant Commissioner [Read Order]")
UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]
The Orissa High Court held that mere omission of the UBS brand mark in the invoices cannot be a lawful basis for confiscation of gold biscuits under the Customs Act, 1962. The Court affirmed that...
![UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/2100816-ubs-mark-omission-insufficient-confiscate-gold-orissa-hc-lawful-ownership-gold-customs-act-taxscan.webp "UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]")
CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has held that no refund of excess CVD (Countervailing Duty) can be claimed without reassessment and...
![CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/2100509-cvd-refund-claim-taxscan.webp "CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]")
Interest Payable on Differential Duty Even if Paid Before Finalisation of Provisional Assessment: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, comprising P.A. Augustian (Judicial Member) and Pullela Nageswara Rao (Technical Member), has ruled that interest...
![Interest Payable on Differential Duty Even if Paid Before Finalisation of Provisional Assessment: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098524-provisional-assessment-taxscan.webp "Interest Payable on Differential Duty Even if Paid Before Finalisation of Provisional Assessment: CESTAT [Read Order]")
Clandestine Removal Based on Accounting Errors: CESTAT Sets Aside Excise Duty Demand for Lack of Evidence [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a demand for excise duty and penalty, ruling that allegations of clandestine removal of goods cannot be...
![Clandestine Removal Based on Accounting Errors: CESTAT Sets Aside Excise Duty Demand for Lack of Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/2097528-clandestine-removal-accounting-errors-cestat-excise-duty-demand-evidence-taxscan.webp "Clandestine Removal Based on Accounting Errors: CESTAT Sets Aside Excise Duty Demand for Lack of Evidence [Read Order]")