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 - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No such protest was lodged by the appellant before to the said period. Therefore, as it is a fact on record that no evidence is available with regard to protest made by the appellant, therefore, the refund claim has been rightly rejected by the authorities below. - AT
Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No such protest was lodged by the appellant before to the said period. Therefore, as it is a fact on record that no evidence is available with regard to protest made by the appellant, therefore, the refund claim has been rightly rejected by the authorities below. - AT
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