Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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...
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Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme and the Export-Oriented Unit (EOU) Scheme - The Court recognized the petitioners' entitlement to IGST refunds on exported goods, provided they complied with the statutory requirements, including the payment of IGST and interest on imported inputs. - Contrary to the respondents' stance, the Court found that the Bills of Entry could be amended post-clearance to reflect subsequent IGST payments, relying on judicial precedents and the discretionary power under Section 149 of the Customs Act, 1962. - Consequently, the Court directed the authorities to amend the petitioners' Bills of Entry, reflecting the IGST payments and enabling them to claim IGST refunds on exported goods.
Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme and the Export-Oriented Unit (EOU) Scheme - The Court recognized the petitioners' entitlement to IGST refunds on exported goods, provided they complied with the statutory requirements, including the payment of IGST and interest on imported inputs. - Contrary to the respondents' stance, the Court found that the Bills of Entry could be amended post-clearance to reflect subsequent IGST payments, relying on judicial precedents and the discretionary power under Section 149 of the Customs Act, 1962. - Consequently, the Court directed the authorities to amend the petitioners' Bills of Entry, reflecting the IGST payments and enabling them to claim IGST refunds on exported goods.
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