Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
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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