Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants, allowing their appeals for cash refunds under Section 142(3) of the CGST Act, 2017. The decision was based on the decision of larger bench interpretation that the appellants, unable to avail Cenvat Credit or Input Tax Credit under the GST regime, are eligible for cash refunds. - Refund to be allowed subject to verification.
Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants, allowing their appeals for cash refunds under Section 142(3) of the CGST Act, 2017. The decision was based on the decision of larger bench interpretation that the appellants, unable to avail Cenvat Credit or Input Tax Credit under the GST regime, are eligible for cash refunds. - Refund to be allowed subject to verification.
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