Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT
Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT
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