Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. - HC
Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. - HC
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