Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did not apply as the duty was paid under protest. The Tribunal also ruled that the refund claims were valid even though the assessment of bills of entry was not challenged. The Revenue's argument that the refund claims were not maintainable without challenging the assessment was rejected. The Tribunal dismissed the Revenue's appeals, finding no merit in their arguments.
The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did not apply as the duty was paid under protest. The Tribunal also ruled that the refund claims were valid even though the assessment of bills of entry was not challenged. The Revenue's argument that the refund claims were not maintainable without challenging the assessment was rejected. The Tribunal dismissed the Revenue's appeals, finding no merit in their arguments.
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