![Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121374-residuary-entry-taxscan.webp "Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]")
Residuary Entry Cannot be Applied to RVI Elements without Excluding Other Classifications: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) held that residuary entries of classification cannot be applied without excluding ...
![Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121341-retail-visual-identity-elements-immovable-once-installed-cestat-quashes-excise-duty-demand.webp "Retail Visual Identity Elements are Immovable Once Installed: CESTAT Quashes Excise Duty Demand [Read Order]")
![No Profiteering if Contractor Voluntarily Passed GST ITC Benefit to Indian Oil Corp. after Tax Reduction: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103893-gst-itc-indian-oil-corp-tax-reduction-gstat-taxscan.webp "No Profiteering if Contractor Voluntarily Passed GST ITC Benefit to Indian Oil Corp. after Tax Reduction: GSTAT [Read Order]")
![Non-Compliance with AO Notices Despite Being Indian Oil Corporation Employee Aware of Tax Obligations: ITAT Upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Kolkata-Non-Compliance-with-AO-Notices-Indian-Oil-Corporation-Tax-Obligations-ITAT-Upholds-Penalty-TAXSCAN.jpg "Non-Compliance with AO Notices Despite Being Indian Oil Corporation Employee Aware of Tax Obligations: ITAT Upholds Penalty [Read Order]")
Customs Duty on Import of HSD by Indian Oil Corporation must be Based on Actual Oil Quantity Physically Recieved into Shore Tank: CESTAT [Read Order]
In the case of Indian Oil Corporation Limited (IOCL), the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Customs Duty on Import of High Speed...
![Customs Duty on Import of HSD by Indian Oil Corporation must be Based on Actual Oil Quantity Physically Recieved into Shore Tank: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Customs-Duty-Import-of-HSD-HSD-Indian-oil-Corporation-Actual-Oil-Quantity-Physically-Recieved-Actual-Oil-Oil-Quantity-Shore-Tank-CESTAT-taxscan.jpg "Customs Duty on Import of HSD by Indian Oil Corporation must be Based on Actual Oil Quantity Physically Recieved into Shore Tank: CESTAT [Read Order]")
Four Years Is Reasonable Time of Limitation in Absence limitation provided in Statute for an order u/s 201 of Income Tax Act: Patna HC Dismisses Appeal Against Indian Oil Corporation
The Patna High Court while dismissing the appeal against Indian Oil Corporation Ltd, has held that four years is a reasonable time of limitation in the absence of limitation provided in statute...
Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]
Tin the case of Indian Oil Corporation, the Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner can remand the matter to a lower authority for...
![Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Commissioner-Remand-Matter-to-Lower-Authority-Examining-Documentary-Evidence-Unjust-Enrichment-CESTAT-rules-in-Favour-of-Indian-Oil-Corporation-Indian-Oil-Corporation-CESTAT-taxscan.jpg "Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]")
Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that the demand for service tax based on the audit report of Indian Oil Corporation Ltd(IOCL) which is a...
![Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Service-Tax-Based-Audit-Report-of-IOCL-Income-Tax-Departments-information-CESTAT-service-tax-audit-report-income-tax-income-tax-department-Form-26AS-is-not-Valid-valid-taxscan.jpg "Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]")
Appeal Filed After 3 Months is Barred by Limitation: CESTAT upholds Refund of SAD to Indian Oil Corporation [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the refund of Special Additional Duty (SAD) to Indian Oil Corporation aAppeal Filed After 3 Months is Barred...
![Appeal Filed After 3 Months is Barred by Limitation: CESTAT upholds Refund of SAD to Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Appeal-Filed-CESTAT-Refund-of-SAD-Appeal-Refund-SAD-Indian-Oil-Corporation-taxscan.jpg "Appeal Filed After 3 Months is Barred by Limitation: CESTAT upholds Refund of SAD to Indian Oil Corporation [Read Order]")
CESTAT rejects Request of Indian Oil Corporation for Conversion of DEEC Shipping Bills to Drawback Shipping Bills since barred by limitation
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) rejected the request of the Indian Oil Corporation for the conversion of DEEC shipping bills to drawback shipping...
![Gujarat HC Allows CST Refund to Indian Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Gujarat-High-Court-CST-Refund-Refund-Indian-Oil-Corporation-Indian-Oil-taxscan.jpg "Gujarat HC Allows CST Refund to Indian Oil Corporation [Read Order]")