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...
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Subsequent policy circulars permit exporters supplying SEZ units under Advance Authorisation to furnish specified corroborative evidence when a Bill of Export cannot be produced for discharge of export obligation. Where those circulars apply, the competent authority must first assess whether the alternative documents meet their stipulated conditions; the Bill of Export is not necessarily the sole acceptable proof. The claim requires fresh consideration under the applicable circulars, with the adequacy of the evidence and all other merits remaining open.
Subsequent policy circulars permit exporters supplying SEZ units under Advance Authorisation to furnish specified corroborative evidence when a Bill of Export cannot be produced for discharge of export obligation. Where those circulars apply, the competent authority must first assess whether the alternative documents meet their stipulated conditions; the Bill of Export is not necessarily the sole acceptable proof. The claim requires fresh consideration under the applicable circulars, with the adequacy of the evidence and all other merits remaining open.
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