Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund - unjust enrichment - excess excise duty paid due to the failure of computer software cleared to their depots - Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers - Refund allowed - AT
Refund - unjust enrichment - excess excise duty paid due to the failure of computer software cleared to their depots - Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers - Refund allowed - AT
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