Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
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.
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