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 - period of limitation - the payments made by the appellant were on account of differential amount of service tax and was not mere deposit during the period of investigation, the provisions of section 11B would admittedly apply. - AT
Refund claim - period of limitation - the payments made by the appellant were on account of differential amount of service tax and was not mere deposit during the period of investigation, the provisions of section 11B would admittedly apply. - AT
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