Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Refund of service tax paid erroneously - no service was provided - the refund claim which has been filed within one year after receiving the order or after coming to know about the amalgamation has to be considered to be made within the time prescribed u/s 11B - refund claim cannot be rejected on the ground of period of limitation.
Refund of service tax paid erroneously - no service was provided - the refund claim which has been filed within one year after receiving the order or after coming to know about the amalgamation has to be considered to be made within the time prescribed u/s 11B - refund claim cannot be rejected on the ground of period of limitation.
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