Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund claim was required to be filed - AT
Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund claim was required to be filed - AT
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