Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Refund - the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not invokable, the appellant is not entitled to claim refund of the same. - AT
Refund - the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not invokable, the appellant is not entitled to claim refund of the same. - AT
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