Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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