Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
Page of 4819
Press 'Enter' after typing page number.
241 to 260 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had requested a cost structure certificate for others, which was not required by the relevant notification or circular. They emphasized that the key factor was whether the SAD had been paid, regardless of whether goods were imported on a transaction value or MRP basis. The tribunal found that the appellant had established through the CA Certificate that the duty burden had not been passed on to the customer, rendering them eligible for a refund. Therefore, they set aside the rejection of the refund claim.
Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had requested a cost structure certificate for others, which was not required by the relevant notification or circular. They emphasized that the key factor was whether the SAD had been paid, regardless of whether goods were imported on a transaction value or MRP basis. The tribunal found that the appellant had established through the CA Certificate that the duty burden had not been passed on to the customer, rendering them eligible for a refund. Therefore, they set aside the rejection of the refund claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
