Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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...
Refund claim - buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid - credit note issued by the respondent is sufficient proof of passing the bar of unjust enrichment - AT
Refund claim - buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid - credit note issued by the respondent is sufficient proof of passing the bar of unjust enrichment - AT
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