Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even consequently the refund of the tax paid - Section 103 of the Finance Act, 2014 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India.
Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even consequently the refund of the tax paid - Section 103 of the Finance Act, 2014 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India.
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