Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand. The Court held that the appellate-revenue must adhere to the Circular issued by the Central Board of Excise & Customs, which mandates granting refunds arising from adjudication orders without a stay order after three months. The Tribunal relied on this Circular to reject the revenue's appeal against the Commissioner's refund decision. The Court found no merit or substantial legal questions in the appeal and dismissed it.
The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand. The Court held that the appellate-revenue must adhere to the Circular issued by the Central Board of Excise & Customs, which mandates granting refunds arising from adjudication orders without a stay order after three months. The Tribunal relied on this Circular to reject the revenue's appeal against the Commissioner's refund decision. The Court found no merit or substantial legal questions in the appeal and dismissed it.
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