Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable to pay interest on the price variation amount, he is not liable to get the refund thereof - The appellant was liable to pay the interest on subsequent price variation with effect from the date of removal of the goods involved - the refund of the amount of interest already paid by the appellant was erroneous. - AT
Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable to pay interest on the price variation amount, he is not liable to get the refund thereof - The appellant was liable to pay the interest on subsequent price variation with effect from the date of removal of the goods involved - the refund of the amount of interest already paid by the appellant was erroneous. - AT
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