Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Refund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same. - Since service tax not payable at all, period of limitation u/s 11B is not appliable. - AT
Refund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same. - Since service tax not payable at all, period of limitation u/s 11B is not appliable. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
