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1. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

2. Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be...

3. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

4. The case involved a claim for refund of interest u/s 72 of Finance Act, 2010 to benefit from a retrospective amendment to Rule 6 of CCR, 2002/2004. The Tribunal held...

5. Rate of Interest on delayed refund - whether the appellant is entitled for interest on the delayed payment of refund either at the rate of 6% or at the rate of 12% of...

6. Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

7. Management, Maintenance and Repair service - The contracts were signed before 1.7.2003 and bills were raised prior to 1.7.2003. But actually services may have been...

8. Validity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 -...

9. Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...

10. Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...

11. Adjustment of excess paid service tax – rule 6(3) of STR, 1994

12. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

13. Export of services - Notification no. 21/2003 - retrospective effect - No material has been placed on record to show that, during the interregnum between the rescission...

14. Treatment of sales tax refund as income under section 41(1) - Decided against the revenue.

15. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...