Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit, the refund should be allowed and only because of procedural lapse refund cannot be rejected.
Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit, the refund should be allowed and only because of procedural lapse refund cannot be rejected.
Note: It is a system-generated summary and is for quick reference only.
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