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...
Refund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - seen to have clearly established that there is no unjust enrichment - refund allowed - AT
Refund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - seen to have clearly established that there is no unjust enrichment - refund allowed - AT
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