Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed to investigate with customers or transporters. Goods seized by Revenue were linked to the invoices. The appellant did not confirm clearance of goods. The Commissioner(Appeals) approved a refund, finding the appellant paid duty twice. The order was upheld, dismissing Revenue's appeal. The issue of unjust enrichment was referred for further verification.
The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed to investigate with customers or transporters. Goods seized by Revenue were linked to the invoices. The appellant did not confirm clearance of goods. The Commissioner(Appeals) approved a refund, finding the appellant paid duty twice. The order was upheld, dismissing Revenue's appeal. The issue of unjust enrichment was referred for further verification.
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