Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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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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