Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
CENVAT Credit - Clearance of goods without payment of duty under CT-2 Certificate under cover of invoices to EPG for use in the packing of tubes and tyres - as the goods were cleared for export under bond assessee is not required to reverse the cenvat credit - AT
CENVAT Credit - Clearance of goods without payment of duty under CT-2 Certificate under cover of invoices to EPG for use in the packing of tubes and tyres - as the goods were cleared for export under bond assessee is not required to reverse the cenvat credit - AT
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