Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly discharged the service tax as recipient of service in terms of 2nd proviso to Rule 7 of the Point of Taxation Rules. Further, there is no such essential condition of payment of amount to the service provider - Refund allowed - AT
Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly discharged the service tax as recipient of service in terms of 2nd proviso to Rule 7 of the Point of Taxation Rules. Further, there is no such essential condition of payment of amount to the service provider - Refund allowed - AT
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