Sales tax collected and retained by assessee under incentive scheme is includible in the 'transaction value' for payment of excise duty after 01.07.2000 - CCE vs Super Synotex India Ltd - 2014-TIOL-19-SC-CX.
When assessee is eligible for refund,interest has to be paid from the date immediately after three months from the date of receipt of the application till the refund of such duty - CCE vs Sulaki Chemicals Pvt Ltd - 2014-TIOL-363-HC-MUM-CX.
When credit is availed wrongly, the same will has to be reversed with applicable interest, but no penalty is imposable in absence of any intention to evade duty - CCE vs Sundaram Fastners - 2014-TIOL-201-HC-MAD-CX.
Dues of assessee cannot be recovered from properties of bonafide purchaser - Himgiri Ispat Pvt LTd vs CCE - 2014-TIOL-320-HC-UKHAND-CX.
There is no delegation of power to DGFT for framing Duty Drawback Rules in view of express prohibition under Section 6 (3) of Act - Alstom India Ltd vs Union of India - 2014-TIOL-223-HC-AHM-EXIM.
When goods imported and re-exported are clearly identifiable drawback can be claimed under Section 74 of Customs Act - Groz Beckert Asia Pvt Ltd vs Union of India - 2014-TIOL-385-HC-DEL-CUS.
Refund of anti-dumping duty is governed by provisions of Section 9A and not Section 27 of the Customs Act - CCE vs Chandra Prabhu Interntaional Ltd - 2014-TIOL-362-HC-DEL-CUS.
Training in areas of Exim management, retail management and merchandising is entitled for exemption as vocational training course during the period 01.07.03 to September 2008 - CST vs Ashu Exports Pvt Ltd - 2014-TIOL-379-HC-DEL-ST.
Financial difficulty is not a subordinate criteria but an important criteria while ordering pre deposit - Indian School of Business vs Commr. of Customs & Central Excise - 2014-TIOL-374-HC-AP-ST.
High court grants bail for offences punishable under Section 89 (1) (d) of Fin.Act,1994 on the ground that the offence was bailable when it was committed - Sudip Das vs Union of India - 2014-TIOL-314-HC-KOL-ST.
Nonpayment of tax already collected is a continuing offence and hence nonbailable even in respect of such offence committed before amendment to Section 89 and is continuing after amendment - Kandra Ramesh Babu Naidu vs Supdt. of Service tax - 2014-TIOL-307-HC-MUM-ST.