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 CVD - rejection of refund claim on the ground of time limitation - It was nearly after ten years that the judgement of the Hon’ble Apex Court in M/s. Enterprises International Ltd. [2017 (4) TMI 80 - SC ORDER] was passed, which the appellant is trying to take advantage of by claiming that its application for refund is within one year from the date of the above judgement. This is clearly an afterthought, which cannot be accepted, since the scope of Section 27 ibid. is limited to the claimant who pursues by means of litigation before higher authorities and hence, any third person cannot derive any benefit out of the same. - AT
Refund of CVD - rejection of refund claim on the ground of time limitation - It was nearly after ten years that the judgement of the Hon’ble Apex Court in M/s. Enterprises International Ltd. [2017 (4) TMI 80 - SC ORDER] was passed, which the appellant is trying to take advantage of by claiming that its application for refund is within one year from the date of the above judgement. This is clearly an afterthought, which cannot be accepted, since the scope of Section 27 ibid. is limited to the claimant who pursues by means of litigation before higher authorities and hence, any third person cannot derive any benefit out of the same. - AT
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