#Exclusion Clauses

The Kerala High Court ruled that insurers seeking to avoid interest liability under the Employee's Compensation Act must affirmatively prove the employer failed to comply with statutory obligations; silence in the written statement or mere assertion is insufficient. This shifts the burden of proof squarely onto insurers, reinforcing accountability and protecting dependants' right to timely compensation.

CESTAT Hyderabad denied customs duty exemption to Durgabai Deshmukh Hospital for failing to fulfill mandatory conditions: providing free treatment to 40% of outpatients and reserving 10% of beds for low-income patients. The ruling reinforces that exemption benefits are strictly conditional, and non-compliance triggers retrospective duty demand and confiscation - a critical warning for charitable hospitals relying on duty waivers.