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...
Demand of duty by denying the benefit of exemption - Capital goods for specific use - Merely based on presumption that few of the hydraulic excavators procured from appellant have been withdrawn from the project, few are in the process of being withdrawn and others to be withdrawn once the project is completed, no finding can be made to deny the benefit of ibid notification - There is no averment in SCN or impugned order regarding date of sale, date of removal of the goods and date of completion of the project - Demand set aside - AT
Demand of duty by denying the benefit of exemption - Capital goods for specific use - Merely based on presumption that few of the hydraulic excavators procured from appellant have been withdrawn from the project, few are in the process of being withdrawn and others to be withdrawn once the project is completed, no finding can be made to deny the benefit of ibid notification - There is no averment in SCN or impugned order regarding date of sale, date of removal of the goods and date of completion of the project - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
