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...
Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand is not sustainable beyond normal period of limitation - HC
Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand is not sustainable beyond normal period of limitation - HC
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