Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of production capacity. - It was held that the appellant could not claim abatement for non-production under Rule 8, as the factory's closure did not meet the minimum period stipulated for such abatement. - The tribunal dismissed the argument of unjust enrichment by referencing the Supreme Court's stance that refund claims based on taxes paid under an unconstitutional law are not unconditional and highlighted that the concept of unjust enrichment does not apply straightforwardly to the state in cases of tax collection and refund.
Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of production capacity. - It was held that the appellant could not claim abatement for non-production under Rule 8, as the factory's closure did not meet the minimum period stipulated for such abatement. - The tribunal dismissed the argument of unjust enrichment by referencing the Supreme Court's stance that refund claims based on taxes paid under an unconstitutional law are not unconditional and highlighted that the concept of unjust enrichment does not apply straightforwardly to the state in cases of tax collection and refund.
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