Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Refund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE - the principle of unjust enrichment is not applicable in the export of services - Further, the appellate order being beyond the scope of SCN is not sustainable - AT
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