Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to oversight - goods were cleared by them to their depot and not to the ultimate consumer - The onus which is upon the party as per presumption of Section 12B is therefore not discharged - Appeal dismissed - AT
Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to oversight - goods were cleared by them to their depot and not to the ultimate consumer - The onus which is upon the party as per presumption of Section 12B is therefore not discharged - Appeal dismissed - AT
Note: It is a system-generated summary and is for quick reference only.
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