Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
