Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - AT
100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - AT
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