Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Page of 4805
Press 'Enter' after typing page number.
2121 to 2140 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The tribunal held that refund is permissible even for goods exempt from duty, and export under bond is a procedural requirement. Citing precedent cases, it emphasized that input credit is allowable for exports of exempted goods under bond. The appellant was deemed eligible for Cenvat Credit refund under Rule 5 of CCR, 2004, despite the procedural lapse of not submitting a bond. The impugned order was set aside, and the appeal was allowed.
The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The tribunal held that refund is permissible even for goods exempt from duty, and export under bond is a procedural requirement. Citing precedent cases, it emphasized that input credit is allowable for exports of exempted goods under bond. The appellant was deemed eligible for Cenvat Credit refund under Rule 5 of CCR, 2004, despite the procedural lapse of not submitting a bond. The impugned order was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
