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...
Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified by Chartered Accountant, indicating no passing of incidence. Tribunal's earlier decision in appellant's own case upheld, finding no unjust enrichment. Interest on refund payable from date after three months of filing refund application, following Supreme Court's landmark judgments. Impugned orders set aside, appeal allowed by Appellate Tribunal.
Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified by Chartered Accountant, indicating no passing of incidence. Tribunal's earlier decision in appellant's own case upheld, finding no unjust enrichment. Interest on refund payable from date after three months of filing refund application, following Supreme Court's landmark judgments. Impugned orders set aside, appeal allowed by Appellate Tribunal.
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