Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Refund of CENVAT Credit - the credit was reversed under GST Law at the time of filing refund claim. - It is very strange that the learned Commissioner (Appeals) has failed to give any finding on the above relied upon decisions and he has placed reliance on decisions which are not relevant to the facts of the present case. The decisions relied upon by the learned Commissioner in the impugned order does not deal with the subject involved in these cases. - The rejection of the refund under Rule 5 of CCR read with Notification No.27/2012 is not sustainable in law - AT
Refund of CENVAT Credit - the credit was reversed under GST Law at the time of filing refund claim. - It is very strange that the learned Commissioner (Appeals) has failed to give any finding on the above relied upon decisions and he has placed reliance on decisions which are not relevant to the facts of the present case. The decisions relied upon by the learned Commissioner in the impugned order does not deal with the subject involved in these cases. - The rejection of the refund under Rule 5 of CCR read with Notification No.27/2012 is not sustainable in law - AT
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