Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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The case involves a dispute over the refund of Special Additional Duty paid on imported goods. The Appellate Tribunal held that the refund application cannot be rejected solely based on a technical violation. The appellant had paid the duty at the time of import and also paid VAT upon selling the goods, complying with relevant conditions. The statutory auditor confirmed that the duty amount was not passed on to buyers. Citing precedent, the Tribunal emphasized that once a Chartered Accountant certificate is provided, and in the absence of fraud, the refund claim should be granted. The Tribunal set aside the order rejecting the refund claim, stating it was not sustainable.
The case involves a dispute over the refund of Special Additional Duty paid on imported goods. The Appellate Tribunal held that the refund application cannot be rejected solely based on a technical violation. The appellant had paid the duty at the time of import and also paid VAT upon selling the goods, complying with relevant conditions. The statutory auditor confirmed that the duty amount was not passed on to buyers. Citing precedent, the Tribunal emphasized that once a Chartered Accountant certificate is provided, and in the absence of fraud, the refund claim should be granted. The Tribunal set aside the order rejecting the refund claim, stating it was not sustainable.
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