Central Excise Rules Archives

Petrol and Diesel Export Tax Benefits Revised: What Remains and What Has Been Withdrawn

Finance Ministry has notified the Central Excise (Amendment) Rules, 2026, revising export tax benefits for petrol, diesel and ATF, while preserving strategic exports by PSU oil companies to select neighbouring countries.

Case Briefs Supreme Court

‘CBEC circular on 1% duty drawback not prospective’; SC clarifies retrospective entitlement under All Industry Rate Scheme

Being explanatory in nature, the Circular in question cannot be construed as an adoption of a fresh fiscal regime for rebate of customs duty, intended to affect vested rights or impose new burdens upon the Department. It was passed to resolve the ambiguity qua the meaning & threshold of the previous Notifications.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Calculation of Revenue found to be erroneous and high pitched; Tribunal allows appeal setting aside penalty S. 11AC read with R. 25 of Central Excise Rules

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment