Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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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