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    Cross-examination in GST penalty proceedings protects natural justice where witness statements support the proposed penalty.
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Central Excise

Rebate / refund claim - applicant exported the goods procured...

Applicant's Rebate Claim Rejected by Original Authority Due to Incomplete Declarations in Export Documents.

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Central Excise July 16, 2016 Case Laws CGOVT
Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims filed by the applicant on the ground that the declaration given at Sr. No.3(a)(b) & (c) is incomplete. - CGOVT

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Acts Income Tax