Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Refund of duty paid - Applicability of Section 18 of Customs Act - It is the specific case of the importer that excess duty has been paid at the time of provisional assessment and the same was exhaustively examined by the authorities as well as the CESTAT in the first round of litigation and it is only on the doctrine of unjust enrichment, the refund claim was rejected by the authorities. Since the importer has taken a ground that the principles of unjust enrichment will not be applicable prior to 2006. - The substantial question of law is answered in favour of the assessee and against the revenue. - HC
Refund of duty paid - Applicability of Section 18 of Customs Act - It is the specific case of the importer that excess duty has been paid at the time of provisional assessment and the same was exhaustively examined by the authorities as well as the CESTAT in the first round of litigation and it is only on the doctrine of unjust enrichment, the refund claim was rejected by the authorities. Since the importer has taken a ground that the principles of unjust enrichment will not be applicable prior to 2006. - The substantial question of law is answered in favour of the assessee and against the revenue. - HC
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