Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT
Rejection of the refund claim - service tax was paid under protest - appellate authority has gone beyond the adjudication order and SCN and taken relevant date as the date of re-submission of the refund claim - where the service tax has been paid under protest, the question of time bar does not arise - AT
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