Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - the refund claim of the appellant is not hit by the doctrine of unjust enrichment - AT
Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - the refund claim of the appellant is not hit by the doctrine of unjust enrichment - AT
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