Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - retrospective amendment reducing rate of excise duty - The applications for refund were clearly within limitation. We do not understand the logic or rationale behind the order of the CESTAT counting the period from July, 1999 for which the excess amount was sought to be refunded - SC
Refund claim - retrospective amendment reducing rate of excise duty - The applications for refund were clearly within limitation. We do not understand the logic or rationale behind the order of the CESTAT counting the period from July, 1999 for which the excess amount was sought to be refunded - SC
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