Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.
CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.
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