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...
Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner (Appeals) held non-issuance would not affect duty-free Hexane benefit u/r 19(2). No intention established by Adjudicating Authority for erroneous drawback claim. Commissioner (Appeals) found drawback claim legality valid as exporter did not unduly get double benefit. Revisional Authority failed to consider 1% drawback rate related to customs portion only, not excise. Non-issuance of ARE-2 not a breach of rules. Impugned order by Revisional Authority levying penalty quashed, Commissioner (Appeals) order deleting penalty restored. Petition allowed.
Duty drawback recovery case involving merchant exporter manufacturing DOC using duty-paid Hexane. Petitioner did not issue ARE-2 while removing DOC, but Commissioner (Appeals) held non-issuance would not affect duty-free Hexane benefit u/r 19(2). No intention established by Adjudicating Authority for erroneous drawback claim. Commissioner (Appeals) found drawback claim legality valid as exporter did not unduly get double benefit. Revisional Authority failed to consider 1% drawback rate related to customs portion only, not excise. Non-issuance of ARE-2 not a breach of rules. Impugned order by Revisional Authority levying penalty quashed, Commissioner (Appeals) order deleting penalty restored. Petition allowed.
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