Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be fulfilled, the appellant paid Customs duties viz., BCD, CVD and SAD along with interest thereon - Rejection on the ground that the import conditions were not fulfilled - Tribunal allowed the claim of the appellant since there are no legal grounds in the impugned order to have rejected the claim for refund.
Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be fulfilled, the appellant paid Customs duties viz., BCD, CVD and SAD along with interest thereon - Rejection on the ground that the import conditions were not fulfilled - Tribunal allowed the claim of the appellant since there are no legal grounds in the impugned order to have rejected the claim for refund.
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