Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.
Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.
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