Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified in a 2008 customs notification applies to refund claims of additional duty. The Delhi High Court ruled that no limitation can be imposed for filing a refund claim on additional duty paid under the Tariff Act until a subsequent sale occurs. The court held that the limitation under the Customs Act does not apply to refunds under the 2008 notification. The Tribunal decisions in various cases also support this view. Therefore, importers are not required to file refund claims within one year of payment of additional duty as per the Delhi High Court judgment. The matter will now be decided by the Division Bench of the Tribunal.
The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified in a 2008 customs notification applies to refund claims of additional duty. The Delhi High Court ruled that no limitation can be imposed for filing a refund claim on additional duty paid under the Tariff Act until a subsequent sale occurs. The court held that the limitation under the Customs Act does not apply to refunds under the 2008 notification. The Tribunal decisions in various cases also support this view. Therefore, importers are not required to file refund claims within one year of payment of additional duty as per the Delhi High Court judgment. The matter will now be decided by the Division Bench of the Tribunal.
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