Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded matter to verify unjust enrichment after holding appellant eligible for exemption. Original authority determined duty element not passed on. Appellant ineligible for interest from date of original refund claim filing. For periods without show cause notice, refund claims filed later. Appellant eligible for interest on delayed refund payment from date after 3 months of Order-in-Appeal allowing exemption, as per Section 11BB of Central Excise Act.
Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded matter to verify unjust enrichment after holding appellant eligible for exemption. Original authority determined duty element not passed on. Appellant ineligible for interest from date of original refund claim filing. For periods without show cause notice, refund claims filed later. Appellant eligible for interest on delayed refund payment from date after 3 months of Order-in-Appeal allowing exemption, as per Section 11BB of Central Excise Act.
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