Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were put on the CBEC website on the next date around 11:45 hours on 13.11.2014 in respect of Notification No. 22/2014 –CE dated 12.12.2014 and on the late evening of 02.12.2014 in respect of Notification No. 24/2012-CE dated 02.12.2014. Therefore, both the Notification will be effective from its publication and refund on this ground is admissible to the Appellant. - AT
Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were put on the CBEC website on the next date around 11:45 hours on 13.11.2014 in respect of Notification No. 22/2014 –CE dated 12.12.2014 and on the late evening of 02.12.2014 in respect of Notification No. 24/2012-CE dated 02.12.2014. Therefore, both the Notification will be effective from its publication and refund on this ground is admissible to the Appellant. - AT
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