Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the appellant is entitled to a refund of excess additional customs duty. The Tribunal accepted the chartered accountant's certificate dated 29.12.2015, which was identically issued for imports from Delhi, Ahmedabad, and Hyderabad, as sufficient proof that the incidence of duty was not passed on to buyers. The Hyderabad and Ahmedabad Benches had previously upheld the certificate's validity. The Tribunal rejected the department's contention that additional corroborative evidence u/ss 28C and 28D of the Customs Act was required. Consequently, the Commissioner (Appeals) orders confirming the deposit of the sanctioned amount in the Consumer Welfare Fund were set aside, and the appellant was held entitled to refunds of Rs. 3,43,88,087/- and Rs. 2,33,05,108/- with consequential relief.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the appellant is entitled to a refund of excess additional customs duty. The Tribunal accepted the chartered accountant's certificate dated 29.12.2015, which was identically issued for imports from Delhi, Ahmedabad, and Hyderabad, as sufficient proof that the incidence of duty was not passed on to buyers. The Hyderabad and Ahmedabad Benches had previously upheld the certificate's validity. The Tribunal rejected the department's contention that additional corroborative evidence u/ss 28C and 28D of the Customs Act was required. Consequently, the Commissioner (Appeals) orders confirming the deposit of the sanctioned amount in the Consumer Welfare Fund were set aside, and the appellant was held entitled to refunds of Rs. 3,43,88,087/- and Rs. 2,33,05,108/- with consequential relief.
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