CCE vs Super Synotex India Ltd. and Ors.
Extension of benefit of deduction of excise duty: Concept of transaction value-No such benefit allowable unless sales tax actually paid to State Government, Assessee entitled to benefit only on the amount actually paid-The tribunal had extended the benefit of deduction of excise duty in respect of sales tax imposed by the State Government but not entirely paid to the [LexDoc Id : 458093]
CTO vs Binani Cements Ltd. and Anr.
Sales tax exemption: Cement units-Subject specific provision, Ceiling for large cement units purposefully left open-The respondent had applied for grant of eligibility certificate for exemption from payment of Central and State sales tax to the State Level Screening [LexDoc Id : 457586]
Kandoi Metal Powders Mfg. Co. (P) Ltd. vs UOI
Denial of refund claim: Fact of supply of goods to EOU undisputed-Entitlement to refund of TED once supply of goods falling within the category of deemed export-The petitioner’s refund claim in terms of the Foreign Trade Policy 2009-14 framed under the Foreign Trade (Development and Regulation) Act 1992 had be [LexDoc Id : 461107]
