Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
RoDTEP duty credit remains available for restricted-category sugar exports made with the prescribed permissions and in compliance with Directorate of Sugar conditions and Central Government notifications. The High Court treated the entitlement as governed by an earlier decision holding that rebate cannot be denied after those conditions are fulfilled. The writ petition was allowed, and the respondents were directed to issue an appropriate duty-credit order within twelve weeks.
RoDTEP duty credit remains available for restricted-category sugar exports made with the prescribed permissions and in compliance with Directorate of Sugar conditions and Central Government notifications. The High Court treated the entitlement as governed by an earlier decision holding that rebate cannot be denied after those conditions are fulfilled. The writ petition was allowed, and the respondents were directed to issue an appropriate duty-credit order within twelve weeks.
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TaxTMI 
TaxTMI 
