Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT
Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. - AT
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