Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Customs-duty refund limitation for provisionally assessed duty runs from communication of the final assessment order to the person entitled to claim refund, rather than from the order's date. A limitation period cannot begin before the claimant has actual or constructive knowledge of the order creating the remedy. Revenue must establish service through the prescribed statutory mode; mere despatch without proof of delivery is insufficient. In the absence of Revenue evidence of despatch or delivery, and with unrebutted postal evidence of receipt, the refund claim was treated as filed within the one-year period and remained eligible for consideration.
Customs-duty refund limitation for provisionally assessed duty runs from communication of the final assessment order to the person entitled to claim refund, rather than from the order's date. A limitation period cannot begin before the claimant has actual or constructive knowledge of the order creating the remedy. Revenue must establish service through the prescribed statutory mode; mere despatch without proof of delivery is insufficient. In the absence of Revenue evidence of despatch or delivery, and with unrebutted postal evidence of receipt, the refund claim was treated as filed within the one-year period and remained eligible for consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
