Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
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.
Note: It is a system-generated summary and is for quick reference only.