Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected the Revenue's argument that the refund claim was not maintainable. It held that the respondent's request for re-assessment under Section 149 constituted an appeal before the authorities. Furthermore, it noted that the respondent was entitled to choose the more beneficial provision for duty payment. - The Tribunal affirmed that when two beneficial notifications are applicable, the assessee has the right to opt for the one more advantageous to them. - Consequently, the Tribunal upheld the respondent's entitlement to the refund, dismissing the Revenue's appeal.
Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected the Revenue's argument that the refund claim was not maintainable. It held that the respondent's request for re-assessment under Section 149 constituted an appeal before the authorities. Furthermore, it noted that the respondent was entitled to choose the more beneficial provision for duty payment. - The Tribunal affirmed that when two beneficial notifications are applicable, the assessee has the right to opt for the one more advantageous to them. - Consequently, the Tribunal upheld the respondent's entitlement to the refund, dismissing the Revenue's appeal.
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