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...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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IGST refund on exports could not be rejected merely because the exporter had claimed the higher duty drawback rate under Circular No. 37/2018, since that circular had already been held invalid as inconsistent with the statutory provisions and refund rules. Relying on the earlier High Court rulings, the Court set aside the rejection founded solely on that circular and remitted the refund claim for fresh consideration in accordance with law after giving the exporter an opportunity of hearing.
IGST refund on exports could not be rejected merely because the exporter had claimed the higher duty drawback rate under Circular No. 37/2018, since that circular had already been held invalid as inconsistent with the statutory provisions and refund rules. Relying on the earlier High Court rulings, the Court set aside the rejection founded solely on that circular and remitted the refund claim for fresh consideration in accordance with law after giving the exporter an opportunity of hearing.
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