Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
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Rebate / refund - export of goods - Rule 18 of the Central Excise Rules, 2002 - It was a self contained scheme - None of the conditions and limitations provided under the aforesaid notification were such as may be read to contain a stipulation of limitation of one year from the relevant time or from the date of shipment etc. for the purpose of making a claim for rebate.
Rebate / refund - export of goods - Rule 18 of the Central Excise Rules, 2002 - It was a self contained scheme - None of the conditions and limitations provided under the aforesaid notification were such as may be read to contain a stipulation of limitation of one year from the relevant time or from the date of shipment etc. for the purpose of making a claim for rebate.
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