Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining whether the claim is filed within the period of limitation prescribed under Section 11-B or otherwise. - HC
Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining whether the claim is filed within the period of limitation prescribed under Section 11-B or otherwise. - HC
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