Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc exemption order Of 1994 and the 2002 issued - the bar of unjust enrichment as in Section 11B is not a absolute bar but a rebuttable presumption - refund allowed.
Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc exemption order Of 1994 and the 2002 issued - the bar of unjust enrichment as in Section 11B is not a absolute bar but a rebuttable presumption - refund allowed.
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