Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Refund of export duty allegedly collected from an SEZ developer despite a court stay is discussed as not being subject to the ordinary limitation period where the claimant first pursued the SEZ authority and then filed before customs as directed. The text states that, following invalidation of the underlying levy, rejection solely as time-barred was unsustainable. It also explains that unjust enrichment did not apply where the SEZ developer was the ultimate buyer, used the steel to establish the SEZ, did not resell it or use it to manufacture saleable goods, and supporting contractor and Chartered Accountant certifications showed that the duty burden was not passed to customers. Consequential refund relief was granted.
Refund of export duty allegedly collected from an SEZ developer despite a court stay is discussed as not being subject to the ordinary limitation period where the claimant first pursued the SEZ authority and then filed before customs as directed. The text states that, following invalidation of the underlying levy, rejection solely as time-barred was unsustainable. It also explains that unjust enrichment did not apply where the SEZ developer was the ultimate buyer, used the steel to establish the SEZ, did not resell it or use it to manufacture saleable goods, and supporting contractor and Chartered Accountant certifications showed that the duty burden was not passed to customers. Consequential refund relief was granted.
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