Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its onus that excess service tax paid has not been recovered from the customers - refund allowed - AT
Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its onus that excess service tax paid has not been recovered from the customers - refund allowed - AT
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