Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded - period of limitation not appliable - AT
Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is called, the protest was recorded - period of limitation not appliable - AT
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