Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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The case involves a dispute over a refund claim (of Cenvat Credit) filed by the appellant beyond the time limit. The Assistant Commissioner stated that the refund was sanctioned earlier, but the appellant did not utilize the remedy u/s 35 of the Central Excise Act within the stipulated time. The communication from the Assistant Commissioner was deemed appealable based on precedent. The appellant's refund claim was filed before the introduction of GST, and the order allowing the refund implied it should be in cash. The Commissioner (Appeals) erred in deeming the appeal non-maintainable, and the jurisdictional authorities were directed to implement the refund order in cash u/s 142(3) and 142(6) of the CGST Act. The appeal was allowed.
The case involves a dispute over a refund claim (of Cenvat Credit) filed by the appellant beyond the time limit. The Assistant Commissioner stated that the refund was sanctioned earlier, but the appellant did not utilize the remedy u/s 35 of the Central Excise Act within the stipulated time. The communication from the Assistant Commissioner was deemed appealable based on precedent. The appellant's refund claim was filed before the introduction of GST, and the order allowing the refund implied it should be in cash. The Commissioner (Appeals) erred in deeming the appeal non-maintainable, and the jurisdictional authorities were directed to implement the refund order in cash u/s 142(3) and 142(6) of the CGST Act. The appeal was allowed.
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