Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by the respondent, refund to be allowed - HC
Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by the respondent, refund to be allowed - HC
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