Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Refund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - when it comes to substantial benefit the absence of specific embargo in the rules, the benefit should not be denied to an assessee. - AT
Refund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - when it comes to substantial benefit the absence of specific embargo in the rules, the benefit should not be denied to an assessee. - AT
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