Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Refund claim - unjust enrichment - once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular ground - however, the CVD component of the excess duty is to be deducted from the total refund claim since the same has already been availed as CENVAT credit by the appellant in their manufacturing process - AT
Refund claim - unjust enrichment - once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular ground - however, the CVD component of the excess duty is to be deducted from the total refund claim since the same has already been availed as CENVAT credit by the appellant in their manufacturing process - AT
Note: It is a system-generated summary and is for quick reference only.
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