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...
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Refund claim - Unjust enrichment - Chartered Accountant certificate indicates the bifurcation of the amounts towards maintenance charges and operation charges and has specifically certified assessee has not passed on the service tax liability on the operations part to any one and has borne the burden of the service tax - refund allowed - AT
Refund claim - Unjust enrichment - Chartered Accountant certificate indicates the bifurcation of the amounts towards maintenance charges and operation charges and has specifically certified assessee has not passed on the service tax liability on the operations part to any one and has borne the burden of the service tax - refund allowed - AT
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