Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
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Relevant date for refund of Kerala Flood Cess mistakenly paid through GSTR-3B is the date of subsequent remittance into the correct account. Where the cess was initially paid with GSTR-3B and later deposited through the prescribed mechanism, the two-year refund limitation under Section 54 runs from the latter payment rather than the erroneous earlier payment. The refund application is therefore treated as timely, requiring the competent authority to reconsider it and issue orders within one month.
Relevant date for refund of Kerala Flood Cess mistakenly paid through GSTR-3B is the date of subsequent remittance into the correct account. Where the cess was initially paid with GSTR-3B and later deposited through the prescribed mechanism, the two-year refund limitation under Section 54 runs from the latter payment rather than the erroneous earlier payment. The refund application is therefore treated as timely, requiring the competent authority to reconsider it and issue orders within one month.
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