Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
100% EOU - refund claim - rejection on the ground that the concept of cum-duty is not applicable to the DTA clearances made by EOUs - assessee had not collected any duty amount of more than 12.36% from their buyers. In these circumstances, the price charged by the respondent-assessee will surely have to be adopted as a "cum duty price". - AT
100% EOU - refund claim - rejection on the ground that the concept of cum-duty is not applicable to the DTA clearances made by EOUs - assessee had not collected any duty amount of more than 12.36% from their buyers. In these circumstances, the price charged by the respondent-assessee will surely have to be adopted as a "cum duty price". - AT
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