Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund claim for CVD paid under protest. The claim was rejected on merits without considering the aspect of finalization of assessment where duty was paid under protest. The Tribunal directed the department to reevaluate the protest lodged by the importer and complete the assessment process within four months, after which the refund claim would be considered.
Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund claim for CVD paid under protest. The claim was rejected on merits without considering the aspect of finalization of assessment where duty was paid under protest. The Tribunal directed the department to reevaluate the protest lodged by the importer and complete the assessment process within four months, after which the refund claim would be considered.
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