Table of Contents
Cases Covered:
M/s Nahar Industrial Enterprises Limited Vs Union of India,
Citation:
Union of India & Others Vs. VKC Footsteps India Private Limited
Commissioner of Income Tax, Madras Vs. Kasturi & Sons Ltd
State of Jharkhand & Others Vs. Tata Steel Limited & Others,
Commissioner of Central Excise, Pondicherry Vs. Acer India Ltd
The Controller of Estate Duty, Gujarat Vs. Shri Kantilal Trikamlal
Union of India & Others Vs. VKC Footsteps India Private Limited
Assistant Commissioner of Commercial Taxes (Asst.) Dharwar & Others Vs. Dharmendra Trading Company & Others
Facts of the Cases:
A Judgement would have a far-reaching impact on refund in an inverted duty structure involving refund on inputs being raw material, store spares or packing material.
Observation & Judgement of the Court:
How to analyze the condition that the rate of tax on inputs is more than the rate of tax on output in case of multiple output supplies.
Can a refund be rejected in cases wherein even though the rate of tax on inputs was more than the rate of tax on output on the premise that “More or less” output and input are of the same rate or Inputs on which refund is claimed were in stock
Can a Refund be rejected on any other ground by the appellate authority that was not covered by the adjudicating authority
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