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Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Interest claim for refund of amount deposited under protest was denied as the refund applications were processed within a month of receipt, falling within the three-month grace period u/ss 11BB and 35FF of the Central Excise Act, 1944. The appellant was not entitled to interest from the date of deposit due to the proviso in Section 35FF for amounts deposited prior to the Finance (No. 2) Act, 2014. The appeals were dismissed by the Appellate Tribunal.
Interest claim for refund of amount deposited under protest was denied as the refund applications were processed within a month of receipt, falling within the three-month grace period u/ss 11BB and 35FF of the Central Excise Act, 1944. The appellant was not entitled to interest from the date of deposit due to the proviso in Section 35FF for amounts deposited prior to the Finance (No. 2) Act, 2014. The appeals were dismissed by the Appellate Tribunal.
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