Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - AT
Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - AT
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