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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs Broker, filed Bills of Entry availing CVD exemption later denied by department who recovered duty with interest after one year. Appellant protested through letter seeking refund if decided in favor. Supreme Court allowed CVD exemption to importers of final products. Appellant filed refund claim which was rejected as time-barred by authorities. Tribunal held appellant's letter amounted to protest despite not mentioning 'Under Protest' as no format prescribed. No show cause notice or adjudication occurred. Amount deposited on department's insistence, not voluntarily. Refund denial as time-barred unsustainable. Impugned order set aside, appellant entitled to refund with interest. Appeal allowed.
Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs Broker, filed Bills of Entry availing CVD exemption later denied by department who recovered duty with interest after one year. Appellant protested through letter seeking refund if decided in favor. Supreme Court allowed CVD exemption to importers of final products. Appellant filed refund claim which was rejected as time-barred by authorities. Tribunal held appellant's letter amounted to protest despite not mentioning 'Under Protest' as no format prescribed. No show cause notice or adjudication occurred. Amount deposited on department's insistence, not voluntarily. Refund denial as time-barred unsustainable. Impugned order set aside, appellant entitled to refund with interest. Appeal allowed.
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