Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Refund claims involving tax paid under a mistaken understanding of service-tax liability turn on unjust enrichment and the character of the payment. Where the amount collected from a buyer is reversed through credit notes, supported by fund transfers and confirmations from the buyer and Chartered Accountant, the presumption that the tax burden was passed on may be rebutted, permitting refund. Amounts paid under a mistake of law may remain deposits rather than duty; consequential interest may likewise lack the character of duty. On that basis, limitation and the refund mechanism under Section 11B may not apply to such payments, while unjust enrichment does not bar refund after the incidence has been returned to the buyer.
Refund claims involving tax paid under a mistaken understanding of service-tax liability turn on unjust enrichment and the character of the payment. Where the amount collected from a buyer is reversed through credit notes, supported by fund transfers and confirmations from the buyer and Chartered Accountant, the presumption that the tax burden was passed on may be rebutted, permitting refund. Amounts paid under a mistake of law may remain deposits rather than duty; consequential interest may likewise lack the character of duty. On that basis, limitation and the refund mechanism under Section 11B may not apply to such payments, while unjust enrichment does not bar refund after the incidence has been returned to the buyer.
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