Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
Refund of a service tax appeal pre-deposit mistakenly paid through Form DRC-03 falls outside the CGST Act because the amount is not GST. The general provisions of the Limitation Act, rather than the two-year refund limitation under section 54 of the CGST Act, govern its refund. A statutory pre-deposit under section 35F of the Central Excise Act is made to exercise the right of appeal, not to pay duty; its refund is therefore not subject to unjust enrichment.
Refund of a service tax appeal pre-deposit mistakenly paid through Form DRC-03 falls outside the CGST Act because the amount is not GST. The general provisions of the Limitation Act, rather than the two-year refund limitation under section 54 of the CGST Act, govern its refund. A statutory pre-deposit under section 35F of the Central Excise Act is made to exercise the right of appeal, not to pay duty; its refund is therefore not subject to unjust enrichment.
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