Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Refund of Countervailing duty (CVD) - time limitation - case of Revenue is that right of availment of CENVAT credit was with the appellant since the year 2005 and hence the same should have been availed at the relevant time - Presumption of correctness is attached thereto. Same has not been rebutted by the department. Appellant in addition has produced the documents i.e. invoices etc. - all requirement of section 11B Central Excise Act have been met with by the appellant. Accordingly the appellants are entitled for the refund of CVD along with the interest to be calculated from the date of payment thereof. - AT
Refund of Countervailing duty (CVD) - time limitation - case of Revenue is that right of availment of CENVAT credit was with the appellant since the year 2005 and hence the same should have been availed at the relevant time - Presumption of correctness is attached thereto. Same has not been rebutted by the department. Appellant in addition has produced the documents i.e. invoices etc. - all requirement of section 11B Central Excise Act have been met with by the appellant. Accordingly the appellants are entitled for the refund of CVD along with the interest to be calculated from the date of payment thereof. - AT
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