Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of duty paid on the inputs consequently the appellant is entitled for refund of duty paid on the inputs - AT
Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of duty paid on the inputs consequently the appellant is entitled for refund of duty paid on the inputs - AT
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