Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule, 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which FIRC is received, in case where refund claims are filed on a quarterly basis. - AT
Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule, 5 of CENVAT Credit Rules, 2004 may be taken as the end of the quarter in which FIRC is received, in case where refund claims are filed on a quarterly basis. - AT
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