Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
100% EOU - refund of accumulated CENVAT Credit - the benefit of refund in terms of Rule 5 cannot be denied on mere non-reflection of the credit particulars in the ST-3 Returns for such relevant period.
100% EOU - refund of accumulated CENVAT Credit - the benefit of refund in terms of Rule 5 cannot be denied on mere non-reflection of the credit particulars in the ST-3 Returns for such relevant period.
Note: It is a system-generated summary and is for quick reference only.