Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.
Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.
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