Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had indeed overpaid, resulting in an excess amount of refund. The Tribunal upheld the appellant's right to claim the refund, considering the terms of the agreement with their overseas supplier, the treatment of the amount in their accounting records, and legal precedents supporting their case. - The Tribunal concluded that the appellant was entitled to the refund of the excess amount, as they had not passed on the duty burden and had treated it as receivable in their accounts.
Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had indeed overpaid, resulting in an excess amount of refund. The Tribunal upheld the appellant's right to claim the refund, considering the terms of the agreement with their overseas supplier, the treatment of the amount in their accounting records, and legal precedents supporting their case. - The Tribunal concluded that the appellant was entitled to the refund of the excess amount, as they had not passed on the duty burden and had treated it as receivable in their accounts.
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