Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - unjust enrichment - refund claim forming part of finished goods - the dealers were not registered with the department and therefore, could not issue excisable invoices passing on the duty in turn to their customers - refund allowed - HC
Refund claim - unjust enrichment - refund claim forming part of finished goods - the dealers were not registered with the department and therefore, could not issue excisable invoices passing on the duty in turn to their customers - refund allowed - HC
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