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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EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used the raw materials for manufacture of finished products for export, the exemption of the notification is not available. - The CESTAT partially allows the appeal, setting aside the demand for Special Additional Duty prior to a specific date pending verification. However, it upholds the duty liability and interest demands, except where modifications are specified.
EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used the raw materials for manufacture of finished products for export, the exemption of the notification is not available. - The CESTAT partially allows the appeal, setting aside the demand for Special Additional Duty prior to a specific date pending verification. However, it upholds the duty liability and interest demands, except where modifications are specified.
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