Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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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