Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded - date of formal application, later, cannot be the relevant date. - AT
Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded - date of formal application, later, cannot be the relevant date. - AT
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