Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Denial of refund claim - Export of service - merely because the goods supplied were ultimately used in India, cannot be a reason to hold that there was no export of the output service - AT
Denial of refund claim - Export of service - merely because the goods supplied were ultimately used in India, cannot be a reason to hold that there was no export of the output service - AT
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