Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering the FOB price as cum-duty price, refund allowed.
Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering the FOB price as cum-duty price, refund allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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