Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. - AT
Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat credit on any of the ER-1s - Time Limitation - The lower authorities cannot be faulted for having held that the refund claim is barred by limitation as provided by Section 11B of the Central Excise Act, 1944. - AT
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