Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under protest. His challenge against the demand was decided in favour of the Appellant which resulted in the refund claim - the refund claims filed by the Appellant is allowed. - AT
Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under protest. His challenge against the demand was decided in favour of the Appellant which resulted in the refund claim - the refund claims filed by the Appellant is allowed. - AT
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