Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Refund claim of Terminal Excise Duty (TED) - rejection of refund on the ground that CENVAT credit provisions are available under Excise rules and CENVAT rules which should be availed of rather than claiming refund is not tenable - HC
Refund claim of Terminal Excise Duty (TED) - rejection of refund on the ground that CENVAT credit provisions are available under Excise rules and CENVAT rules which should be availed of rather than claiming refund is not tenable - HC
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