Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Refund - Benefit of N/N. 515/86-Cus. - Requirement of issuance of Essentiality certificates issued by the Oil Industry Development Board - the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. - Refund claim rejected.
Refund - Benefit of N/N. 515/86-Cus. - Requirement of issuance of Essentiality certificates issued by the Oil Industry Development Board - the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. - Refund claim rejected.
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