Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and interest were paid to the petitioner based on these orders, and there was no basis for recovery. - The High Court noted that the Show Cause Notice erroneously mentioned the filing of an SLP, although it was yet to be filed. It held that the Revenue cannot unilaterally declare the refund as erroneous, especially after being unsuccessful in previous legal proceedings. - The High Court acknowledged the Revenue's right to approach the Supreme Court but emphasized that until the Revenue succeeds there or obtains interim orders, the refund cannot be deemed erroneous.
Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and interest were paid to the petitioner based on these orders, and there was no basis for recovery. - The High Court noted that the Show Cause Notice erroneously mentioned the filing of an SLP, although it was yet to be filed. It held that the Revenue cannot unilaterally declare the refund as erroneous, especially after being unsuccessful in previous legal proceedings. - The High Court acknowledged the Revenue's right to approach the Supreme Court but emphasized that until the Revenue succeeds there or obtains interim orders, the refund cannot be deemed erroneous.
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