Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Refund of Customs Duty paid - Refund of CVD paid in excess - MRP based valuation - the impugned order upholding rejection of the refund claim on the ground that the assessment order has not been challenged, cannot sustain
Refund of Customs Duty paid - Refund of CVD paid in excess - MRP based valuation - the impugned order upholding rejection of the refund claim on the ground that the assessment order has not been challenged, cannot sustain
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