Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Interest on delayed refund - Interest for the delay in payment of additional duty - calculation of relevant time - The Tribunal noted that the appellant had already been sanctioned the principal amount by the proper authority, rendering the provisions of unjust enrichment under Section 18(5) of the Customs Act, 1962, inapplicable. - Regarding the objection raised by the respondent, the Tribunal held that since the appellant's prayer was to allow interest as per the law, they had the right to raise the question of law at the appeal stage. However, considering that the adjudication/appellate authority had not considered the provisions of Section 18(4) of the Customs Act, 1962, the appeal was remanded to the adjudication authority to reconsider the appellant's entitlement to interest under the said provision.
Interest on delayed refund - Interest for the delay in payment of additional duty - calculation of relevant time - The Tribunal noted that the appellant had already been sanctioned the principal amount by the proper authority, rendering the provisions of unjust enrichment under Section 18(5) of the Customs Act, 1962, inapplicable. - Regarding the objection raised by the respondent, the Tribunal held that since the appellant's prayer was to allow interest as per the law, they had the right to raise the question of law at the appeal stage. However, considering that the adjudication/appellate authority had not considered the provisions of Section 18(4) of the Customs Act, 1962, the appeal was remanded to the adjudication authority to reconsider the appellant's entitlement to interest under the said provision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
