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Hope Textiles Ltd. and anr. Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11B and 11BB; Finance Act, 1995 - Sections 75; Constitution of India - Article 226

Reported in : 2000(70)ECC194; 2000LC452(MP); 2000(119)ELT279(MP); 2000(2)MPHT16

note that now a new Section 11BB has been inserted in the Act by Section 75 of the Finance Act, 1995 w.e.f. 26-5-95. This newly inserted provision now provides for payment of interest at the rate not below 10%

Kirloskar Brothers Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : CivilConstitution

Acts : Custom Act; Finance Act, 1995 - Sections 11BB, 27A, 28AA and 75; ;Constitution of India - Articles 226 and 227

Reported in : 2001(75)ECC250; 2001(5)MPHT519

Matched in: Citation 2001(75)ECC250; 2001(5)MPHT519

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … The judgment in MBA-III was passed after a detailed dialogue with the 75 | Pa ge learned Attorney General. Existence of large number of vacancies … JUDGMENT L. NAGESWARA RAO, J.1. The Madras Bar Association has filed this Writ Petition seeking a declaration that Sections 12 and 13 of the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and

Steel Strips Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(96)ECC557

the application. This provision was inserted in the Central Excise Act w.e.f. 26.5.95 by Section 75 of the Finance Act, 1995. There was no provision provided under the Act earlier for sanctioning of refund on delayed refund of duty.

i. T. C. Classic Finance and Services Vs. Commissioner of Commercial T ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 2, 5, 5E, 9, 9(1), 15, 20(1), 23(1) and 38 ; Central Sales Tax Act, 1956 - Sections 3, 4 and 5; Karnataka Sales Tax Act, 1957 - Sections 2

Reported in : 1995(1)ALT563

Matched in: Citation 1995(1)ALT563

Surinder Singh Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 27, 27A, 28AA, 75, 75A, 129DD, 142 and 142(1); Central Excise Act, 1944 - Sections 11BB and 37; Customs (Amendment) Act, 1975 - Sections 51, 75, 75(1), 75(2) and 82; Foreign Exchange Management Act, 1999; Finance Act, 1991; Income Tax Act, 1961 - Sections 244 and 244A; Customs and Central Excise Duties Drawback Rules, 1995 - Rule 16A; Customs and Central Excise Duties Drawback Rules, 1971 - Rules 2 and 14; Constitution of India - Article 226

Reported in : 2006(113)ECC358; 2006LC358(Delhi); 2006(204)ELT534(Del)

allowed under Sub-section (1) or interest chargeable thereon; 25. Although the above substantive provision was introduced by the Finance Act 1991 with effect from 27.12.1991, there was no corresponding provision in the Duty Drawback Rules 1971. The department … was contended that since the Customs and Central Excise Duties Drawback Rules, 1995 ('Duty Drawback Rules 1995') were not retrospective, the demand for refund of … was rejected. It was further held that 'Rule 16A has to be harmoniously construed with the provisions of Section 75 of Customs Act, 1962, and thereforee, recoveries can be effected in respect of exports made earlier and where

Commissioner of Income-tax Vs. Sundaram Industries Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(2A), 40, 40A(5), 45, 48 and 80J; Finance Act, 1983 - Sections 37(2A)

Reported in : (2000)158CTR(Mad)437; [1999]240ITR335(Mad)

expenditure prior to the insertion of Explanation 2 to Section 37(2A) of the Income-tax Act, 1961, by the Finance Act, 1983, with effect from April 1, 1976. Since the assessment year involved is 1974-75, the prior law would

Dugar Impex Pvt. Ltd. Vs. Commissioner of Customs

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 27A and 75A; ;Customs and Central Excise Duties Drawback Rules, 1995 - Rule 13

Reported in : 2003(154)ELT576(Cal)

in respect of an application under Sub-section (1) of that section made before the date of which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there … Section 75A. Interest on drawback. - (1) Where any drawback payable to a claimant under Section 74 or Section 75 is not paid within a period of three months from the date of filing a claim for payment … with interest payable to the petitioner under Section 75A of the Customs Act.3. During the pendency of the instant writ application the respondent paid a

M/s. Raghav Industries Ltd. Vs. Union of India, rep by its Joint Secre ...

Court : Chennai

Subject : Service Tax

covered under two different statutes one under Customs, Central Excise Duties and Service Tax Drawback Rules 1995 under Section 75 of the Customs Act, 1962 and the other under Rule 18 of the Central Excise Rules, 2002. Since … there under, or of the Central Excise Act, 1944 and the rules made there under or of the Finance Act, 1994 and the rules made there under, the drawback admissible on the said goods shall be reduced taking

The Commissioner of Customs Vs. M/S. Leela Scottish Lace Ltd and Anoth ...

Court : Karnataka

Subject : Service Tax

analogous to the present appeal provisions, which is one provided by the legislature on or after passing of Finance Act of 1999, the ratio is equally applicable to the references made under the very statutory provisions but for … rule - 16 of the Customs and Central Excise Duties Drawback Rules, 1995, and neither Mr. Ajay, learned counsel for the respondent-assessee is in a … similar facts but have become four references for the reason that claim for duty drawback in terms of Section 75 of the Customs Act, 1962 (for short, the Act) put forth by the respondent-assessee allowed in the first