Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of deposit made during investigation and penalty paid in compliance to Order-in-Original - Straight away arriving at a conclusion that because of the amount fact that the amount is shown in the Balance Sheet as Excise Duty paid, incidence of duty was transferred and thereby Appellant would be unjustly enriched if amount is refunded to him/it is not sustainable in law and facts. - Refund with interest allowed - AT
Refund of deposit made during investigation and penalty paid in compliance to Order-in-Original - Straight away arriving at a conclusion that because of the amount fact that the amount is shown in the Balance Sheet as Excise Duty paid, incidence of duty was transferred and thereby Appellant would be unjustly enriched if amount is refunded to him/it is not sustainable in law and facts. - Refund with interest allowed - AT
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