Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Refund of special additional duty was not subject to the one-year limitation inserted by Notification No. 93/2008-Cus. because Section 27 of the Customs Act did not cover such duty paid on import. The article notes that imposing a limitation period from the date of duty payment through an amended exemption notification would affect the substantive refund right without statutory amendment. Following the Larger Bench ruling in Ambey Sales, the High Court found the Tribunal justified in allowing the refund claims and held that no substantial question of law arose. The revenue appeals were dismissed.
Refund of special additional duty was not subject to the one-year limitation inserted by Notification No. 93/2008-Cus. because Section 27 of the Customs Act did not cover such duty paid on import. The article notes that imposing a limitation period from the date of duty payment through an amended exemption notification would affect the substantive refund right without statutory amendment. Following the Larger Bench ruling in Ambey Sales, the High Court found the Tribunal justified in allowing the refund claims and held that no substantial question of law arose. The revenue appeals were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
