1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Appeal Dismissed in Refund Claim for Post-Duty Credit Notes</h1> The appeal was dismissed as the Tribunal held that issuing credit notes to buyers after passing on the burden of duty is immaterial for a refund claim in ... Refund - Unjust enrichment The appeal was filed against the rejection of a refund claim by the Commissioner (appeals). The appellants, engaged in the manufacture of paper and paper board, issued credit notes for cash discounts to buyers. The Tribunal held that once the burden of duty is passed on to customers at the time of clearance of goods, issuing credit notes to buyers is immaterial. The appeal was dismissed based on this precedent.