Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3 months from the date of receipt of application - as per Section 27(a) being a statutory mandate, the Department is liable to pay the interest on the sanctioned amount for the delayed period
Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3 months from the date of receipt of application - as per Section 27(a) being a statutory mandate, the Department is liable to pay the interest on the sanctioned amount for the delayed period
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