Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Refund on finalisation of provisional customs assessment was held not to be barred by unjust enrichment. The Court accepted the Tribunal's finding that the differential duty was paid much later and therefore could not have been passed on to customers. It treated the law as settled by the later Supreme Court decision in Hindustan Zinc Ltd., which held that unjust enrichment does not apply to provisional assessment even after finalisation. On that basis, the refund of excess duty arising from reassessment of the provisionally assessed imports was allowed, and the Revenue's appeal was dismissed.
Refund on finalisation of provisional customs assessment was held not to be barred by unjust enrichment. The Court accepted the Tribunal's finding that the differential duty was paid much later and therefore could not have been passed on to customers. It treated the law as settled by the later Supreme Court decision in Hindustan Zinc Ltd., which held that unjust enrichment does not apply to provisional assessment even after finalisation. On that basis, the refund of excess duty arising from reassessment of the provisionally assessed imports was allowed, and the Revenue's appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
