Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
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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