Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant inadvertently paid duty in April 2012 on entire consignment, later issuing fresh invoice for part quantity. Respondent's documentation established bonafides and upheld refund claim. Tribunal ruled department cannot retain duty not payable under law. Once invoice is cancelled, no duty can be demanded unless department proves goods moved under cancelled invoice causing duty loss. No such evidence found. Commissioner's order allowing refund upheld, department's appeal dismissed.
Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant inadvertently paid duty in April 2012 on entire consignment, later issuing fresh invoice for part quantity. Respondent's documentation established bonafides and upheld refund claim. Tribunal ruled department cannot retain duty not payable under law. Once invoice is cancelled, no duty can be demanded unless department proves goods moved under cancelled invoice causing duty loss. No such evidence found. Commissioner's order allowing refund upheld, department's appeal dismissed.
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