Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any duty on the goods cleared to BSED and not collected any duty from BSED. Moreover, the duty has been paid by the appellants themselves, we hold that the appellants have passed the bar of unjust enrichment. - Refund allowed - AT
Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any duty on the goods cleared to BSED and not collected any duty from BSED. Moreover, the duty has been paid by the appellants themselves, we hold that the appellants have passed the bar of unjust enrichment. - Refund allowed - AT
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