Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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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