Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend the bills of entry, which was initially rejected but later allowed by the High Court. The High Court directed the amendment of bills of entry to reflect the correct duty rate, enabling the appellant to seek a refund of excess duty paid. Following the High Court's directive, the Adjudicating Authority granted the refund, stating that there was no unjust enrichment based on evidence provided.
Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend the bills of entry, which was initially rejected but later allowed by the High Court. The High Court directed the amendment of bills of entry to reflect the correct duty rate, enabling the appellant to seek a refund of excess duty paid. Following the High Court's directive, the Adjudicating Authority granted the refund, stating that there was no unjust enrichment based on evidence provided.
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