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...
Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli have been closed which was duly intimated to the appellant but was not contested at the appropriate stage - The provision makes it clear that Procedure for submission of transfer bonds and the closure thereof is not possible in the absence of the executor of the bonds who requests removal of the imported goods from one warehouse to another. - This is not a fit case for refund - AT
Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli have been closed which was duly intimated to the appellant but was not contested at the appropriate stage - The provision makes it clear that Procedure for submission of transfer bonds and the closure thereof is not possible in the absence of the executor of the bonds who requests removal of the imported goods from one warehouse to another. - This is not a fit case for refund - AT
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