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...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3) - AT
Adjustment of excess service tax - matter remanded back - Appellant directed to produce all the relevant documents shown excess payment and to satisfy that it conforms to the provision of Rule 6(3) - AT
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