Stay informed about the latest case laws on Goods & Service Tax with this comprehensive overview as we delve into the latest cases reported in the Goods & Service Tax Reports (GSTR), focusing on critical issues such as exemption, refund, CENVAT Credit, Appeal, Interest, Limitation and unjust enrichment.
(2025) 151 GSTR
Customs — Refund — Unjust enrichment — Assessee furnishing bank guarantee for clearance of goods imported as directed by interim order in writ petition filed by assessee — Department encashing bank guarantee upon dismissal of writ petition — Held, department denying refund claimed by assessee on ground claim hit by principle of unjust enrichment — Justified — Reversed in Patanjali Foods Ltd. v. Union of India, (2025) 151 GSTR 157 [Ruchi Soya Industries Ltd. v. Union of India, (2025) 151 GSTR 142]
Excise — Review — Decision of High Court following Supreme Court decision — Held, cannot be reviewed — No error apparent on face of record in view of decision of Supreme Court [Dharampal Premchand Ltd. v. CCE, (2025) 151 GSTR 176 ]
Customs — Appeal — Cross-examination — Tribunal’s order dismissing appeal of one appellant despite not granting right to cross-examine witnesses while adopting exact opposite approach for other party — Held, unsustainable — Such discrimination between two similarly placed persons not possible — Opportunity ought to be given to both appellants to cross-examine [Sushil Aggarwal v. Commr. of Customs, (2025) 151 GSTR 253]
Customs — Exemption — Application by petitioner seeking permission to set up software technology park — Goods imported for setting up proposed software technology park availing benefits under notification prior to approval of application being communicated — Held, rejection by authority of petitioner’s request to make effective date earlier date of application [Khivraj Tech Park (P) Ltd. v. Union of India, (2025) 151 GSTR 263]
Customs — Exemption — Application for permission to import goods approved by Inter-Ministerial Standing Committee subject to approval by Chennai Metropolitan Development Authority — Held, denial of exemption on ground import made prior to approval — Unsustainable — Delay attributed to Chennai Metropolitan Development Authority cannot be reason to deny exemption [Khivraj Tech Park (P) Ltd. v. Union of India, (2025) 151 GSTR 268]
Customs — Interest — Default or delay in payment of duty — Interest statutory — Held, cannot be challenged on ground it was belated and not made within a reasonable period [B.V. Jewels v. Union of India, (2025) 151 GSTR 289]
Customs — Refund — Limitation — Held, “Date of Service” of finalization of provisional assessment relevant date for computation of period of limitation for filing refund claim [Commr. of Customs v. Gail (India) Ltd., (2025) 151 GSTR 306]
Central Excise — Refund — Interest — Payment of excess of actual interest liability — Recovery of excess amount paid as interest — Petitioner seeking refund of excess interest amount paid by review application — Held, penalty deposited more than required in terms of any rule declared ultra vires was to be returned to petitioner on its request — Application was to be treated as simple application if amount was to be returned to petitioner [Durga Board & Paper Industries Ltd. v. Union of India, (2025) 151 GSTR 335]
Customs — Exemption — Refund — Exemption on import of machineries for execution of World Bank aided project — Refund application after obtaining project authority certificate — Denial of refund due to non-submission of re-assessed bills of entry — Authority directed to reassess bills of entry based on project authority certificate and to refund customs duty paid under protest [RKC Infrabuilt (P) Ltd. v. Union of India, (2025) 151 GSTR 342]
Excise — CENVAT Credit — Assessee manufacturing excisable goods — Once duty on final product accepted by Department, CENVAT credit availed of need not be reversed even if activity did not amount to manufacture — Held, assessee entitles to CENVAT Credit as revenue accepted excise duty by assessee on clearance of final products, irrespective of whether it amounted to manufacture or not [CCE v. Vardhaman Stamping (P) Ltd., (2025) 151 GSTR 353]
