Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment
Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment
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