Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Unjust enrichment does not bar a customs-duty refund where evidence establishes that the duty incidence was not passed to buyers. A Chartered Accountant certificate, Bills of Entry and sales invoices showing bunker oil was sold below its import value supported non-recovery of even the import cost. Once that material was produced, Revenue needed tangible evidence that buyers bore the duty; recording duty as expenditure in the profit and loss account was insufficient. The High Court upheld the finding that the importer had not passed on the duty incidence, so the refund was properly allowed and no substantial question of law arose.
Unjust enrichment does not bar a customs-duty refund where evidence establishes that the duty incidence was not passed to buyers. A Chartered Accountant certificate, Bills of Entry and sales invoices showing bunker oil was sold below its import value supported non-recovery of even the import cost. Once that material was produced, Revenue needed tangible evidence that buyers bore the duty; recording duty as expenditure in the profit and loss account was insufficient. The High Court upheld the finding that the importer had not passed on the duty incidence, so the refund was properly allowed and no substantial question of law arose.
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