Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Principles of natural justice - mistake in the computation of demand - Petitioner had clearly pointed out that there was a mistake in the computation of the demand, that while calculating the demand, value of exempted service of transportation of cargoes was not taken into consideration and that the Petitioner had offered that his personnel would approach the department to explain the workings when called for - Matter restored back - HC
Principles of natural justice - mistake in the computation of demand - Petitioner had clearly pointed out that there was a mistake in the computation of the demand, that while calculating the demand, value of exempted service of transportation of cargoes was not taken into consideration and that the Petitioner had offered that his personnel would approach the department to explain the workings when called for - Matter restored back - HC
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