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...
Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure initially, then as recoverable after favorable order, disallowing refund. Tribunal relied on prior ruling that mere accounting treatment insufficient to prove burden passed on, requiring evidence from Revenue. Appellant selling goods based on LME price index. Supreme Court ruled for such pricing, duty cannot be loaded, precluding unjust enrichment. Appellant bore duty burden paid to supplier, entitled to refund of excess duty as rightly allowed earlier. Impugned order set aside, appeal allowed.
Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure initially, then as recoverable after favorable order, disallowing refund. Tribunal relied on prior ruling that mere accounting treatment insufficient to prove burden passed on, requiring evidence from Revenue. Appellant selling goods based on LME price index. Supreme Court ruled for such pricing, duty cannot be loaded, precluding unjust enrichment. Appellant bore duty burden paid to supplier, entitled to refund of excess duty as rightly allowed earlier. Impugned order set aside, appeal allowed.
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