Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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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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