Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, they were considered as deposits, and the limitation for refund did not apply. The Tribunal rejected the Revenue's contention that the appellant should have challenged the self-assessment before seeking a refund, as the duty was not part of self-assessment. It was clarified that the freight amount was not included in the assessable value, as per previous decisions.
Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, they were considered as deposits, and the limitation for refund did not apply. The Tribunal rejected the Revenue's contention that the appellant should have challenged the self-assessment before seeking a refund, as the duty was not part of self-assessment. It was clarified that the freight amount was not included in the assessable value, as per previous decisions.
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