Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Finalisation of provisional assessment - Denial of adjustment of excess payment against the alleged short payment of duty - appellant had passed on the excess amount of duty as CENVAT Credit - There is a categorical finding in the adjudication order that the duty burden has been borne not by M/s. BHEL, but by M/s. BPCL, the consignee of the goods. The refund of the excess payment was not sanctioned for the reason that the duty burden has been passed on to M/s. BPCL attracting the provisions of Rule 7(6) - order of lower authorities sustained - AT
Finalisation of provisional assessment - Denial of adjustment of excess payment against the alleged short payment of duty - appellant had passed on the excess amount of duty as CENVAT Credit - There is a categorical finding in the adjudication order that the duty burden has been borne not by M/s. BHEL, but by M/s. BPCL, the consignee of the goods. The refund of the excess payment was not sanctioned for the reason that the duty burden has been passed on to M/s. BPCL attracting the provisions of Rule 7(6) - order of lower authorities sustained - AT
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