Excise Duty Weekly Flashback: 15 To 21 June 2025

Excise Duty Weekly Flashback for the period from 8 to 14 June 2025.

Bombay High Court

Joint DGFT Unjustified In Denying Cash Compensatory Support Scheme Benefits For Castor Oil Exports Based On New Technical Test: Bombay HC

The Bombay High Court has held that the Joint Directorate General of Foreign Trade (DGFT) was unjustified in denying Cash Compensatory Support Scheme benefits for  castor oil exports based on a new technical test.

Himachal Pradesh High Court

Himachal Pradesh HC Frowns On AO for Passing Tax Order Against Deceased Person, Terms It ‘Nullity in Law’

The Himachal Pradesh High Court has frowned on the Assessing Officer (AO) for passing a tax order against a deceased person and termed it as ‘nullity in law’.

CESTAT

Debit in Electronic Credit Ledger as Valid Pre-Deposit, Remands Case for Fresh Hearing: CESTAT

The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while remanding the matter back held that the debit in electronic credit ledger as valid pre-deposit.

Products Emerging During Refining Rice Bran Oil Are waste; No Excise Duty Payable: CESTAT

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the products emerging in the course of refining  rice bran oil can be considered as waste or by-product and no excise duty is payable.