Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The case involves a refund claim filed by the appellant u/s 11B of the Central Excise Act, 1944, following an appellate tribunal's order. The deposits made were not voluntary but under compulsion from departmental officers. The appellant contested the demand successfully, leading to the deposits being considered as made under protest. Legal precedent supports refund in such cases. A circular mandates refund within 15 days of a favorable appellate decision. The rejection of the refund claim lacked reasonable grounds. The appeal was allowed by CESTAT Allahabad.
The case involves a refund claim filed by the appellant u/s 11B of the Central Excise Act, 1944, following an appellate tribunal's order. The deposits made were not voluntary but under compulsion from departmental officers. The appellant contested the demand successfully, leading to the deposits being considered as made under protest. Legal precedent supports refund in such cases. A circular mandates refund within 15 days of a favorable appellate decision. The rejection of the refund claim lacked reasonable grounds. The appeal was allowed by CESTAT Allahabad.
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