DGH Essentiality Certificate for Petroleum Operations Required Only for Importers, Not Domestic Manufacturers: CESTAT

The CESTAT has ruled that a "DGH essentiality certificate for petroleum operations" is "required only for importers," not for "domestic manufacturers." The tribunal's decision, which is a significant victory for the domestic industry, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason. The tribunal’s decision is a crucial precedent for other cases.