Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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Anti-dumping duty refund claims arising because the levy itself was set aside are not governed by the limited refund mechanism for duty paid in excess of the actual margin of dumping. In such cases, the refund is treated as one for duty not payable at all, and the Customs Act refund provisions apply through the statutory incorporation provision. The pending challenge by the revenue did not change that position, so the refund claim remained maintainable under the Customs Act framework.
Anti-dumping duty refund claims arising because the levy itself was set aside are not governed by the limited refund mechanism for duty paid in excess of the actual margin of dumping. In such cases, the refund is treated as one for duty not payable at all, and the Customs Act refund provisions apply through the statutory incorporation provision. The pending challenge by the revenue did not change that position, so the refund claim remained maintainable under the Customs Act framework.
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