Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee - However, refund of interest amount cannot be denied - AT
Refund claim of amount paid as interest - No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee - However, refund of interest amount cannot be denied - AT
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