![No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118164-no-exclusion-limitation-period-bills-not-procecuted-refund-proceedings-cestat-dismisses-appeal-time-barred-taxscan.webp "No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]")
No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi held that Section 14 of the Limitation Act cannot...
![GST DRC-13 Cannot be issued against Independent Company Merely Due to Common Director: Karnataka HC orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115833-gst-drc-13-karnataka-hc-taxscan.jfif "GST DRC-13 Cannot be issued against Independent Company Merely Due to Common Director: Karnataka HC orders Refund with Interest [Read Order]")
![Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113288-tripura-hc-vat-penalty-notices-refund-claim-vat-penalty-vat-notice-taxscan.webp "Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]")
![Bidders Refusal to Accept LOI Triggers Valid Forfeiture of Earnest Money: Karnataka HC Sets Aside Refund of ₹70 lakh [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113282-accept-loi-triggers-valid-forfeiture-earnest-money-karnataka-hc-sets-aside-refund-taxscan.webp "Bidders Refusal to Accept LOI Triggers Valid Forfeiture of Earnest Money: Karnataka HC Sets Aside Refund of ₹70 lakh [Read Order]")
Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ruled that services provided by an Indian subsidiary to its foreign group company amounted to export of services and could...
![Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110063-cestat-wacker-chemie-refund-denial-taxscan.webp "Testing and Technical Support Not Intermediary Services: CESTAT Grants Relief to Wacker Chemie on Refund Denial [Read Order]")
UAE Tax Update: Country to Implement Key Tax Law Changes from 2026 - A Must Know for UAE Tax Consultants
The Ministry of Finance, United Arab Emirates ( UAE ), has issued two important legislative changes, Federal Decree ‑ Law 16 of 2025 and Federal Decree‑Law 17 of 2025, amending the existing VAT (...
![No TDS Deductible on Decree/Arbitral Award: Calcutta HC Orders Refund, Denies Interest [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111079-calcutta-hc-refund-tds-deductible-decree-or-arbitral-award-interest-taxscan.webp "No TDS Deductible on Decree/Arbitral Award: Calcutta HC Orders Refund, Denies Interest [Read Order]")
Non-Production of BRCs cannot be used for Rejecting GST Refund Claim when details available with Dept: Karnataka HC allows Refund [Read Order]
The Karnataka High Court has set aside the rejection of a GST refund claim relating to export of services, holding that the authorities had misapplied Rule 89(2) of the CGST Rules, misconstrued the...
![Non-Production of BRCs cannot be used for Rejecting GST Refund Claim when details available with Dept: Karnataka HC allows Refund [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109634-rejecting-gst-refund-claim-karnataka-hc-allows-refund-taxscan.webp "Non-Production of BRCs cannot be used for Rejecting GST Refund Claim when details available with Dept: Karnataka HC allows Refund [Read Order]")
VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]
In a recent recent, the Allahabad High Court has held that refund of unutilised Input Tax Credit ( ITC ) accumulated under the repealed UP VAT Act cannot be claimed after the introduction of GST (...
![VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109182-allahabad-high-court-capital-goods-taxscan.webp "VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]")
Goods Never Cleared for Home Consumption: Bombay HC Orders Refund of ₹35.37 Lakh Customs Duty u/s 23 to Importer [Read Order]
The Bombay High Court, in a recent case, has ordered the Customs Department to refund ₹35.37 lakh to the petitioner, an importer, ruling that duty cannot be retained when imported g goods were lost...
![Goods Never Cleared for Home Consumption: Bombay HC Orders Refund of ₹35.37 Lakh Customs Duty u/s 23 to Importer [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108367-goods-never-cleared-home-consumption-bombay-hc-orders-refund-customs-duty-us-23-importer-taxscan.webp "Goods Never Cleared for Home Consumption: Bombay HC Orders Refund of ₹35.37 Lakh Customs Duty u/s 23 to Importer [Read Order]")