Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Refund of customs duty - it is clear that the refund claim is not filed within the time prescribed for the same. Commissioner (Appeals) is therefore held to have rightly upheld the claim as being barred by time. - AT
Refund of customs duty - it is clear that the refund claim is not filed within the time prescribed for the same. Commissioner (Appeals) is therefore held to have rightly upheld the claim as being barred by time. - AT
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