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...
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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