Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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Refund claim - amount deposited under a mistake of law - Period of limitation - When once there is lack of authority to demand service tax or excise duty from the assessee, the department lacks authority to levy and collect such amount and the said amount is not “Service Tax” or “Excise duty” and Section 11B of the Act has no application in such cases.
Refund claim - amount deposited under a mistake of law - Period of limitation - When once there is lack of authority to demand service tax or excise duty from the assessee, the department lacks authority to levy and collect such amount and the said amount is not “Service Tax” or “Excise duty” and Section 11B of the Act has no application in such cases.
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