Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment.
Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment.
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