Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Duty Drawback claim denied due to clarificatory Circular No.55/99-Cus retrospectively applicable. Petitioner's exported product, Woolen Readymade Garments, excluded from S.S.NO.62.09 covering only woollen Suits/Trousers/Blazers/Jackets as per Circular. Revisional Authority's order upheld, relying on Karnataka High Court decision in CCE Bangalore Vs. Central Manufacturing Technology Institute, clarifying retrospective nature of clarificatory notifications. Petitioner entitled only to Brand Rate, not Drawback claim for exported garments other than specified categories. Writ Petition dismissed.
Duty Drawback claim denied due to clarificatory Circular No.55/99-Cus retrospectively applicable. Petitioner's exported product, Woolen Readymade Garments, excluded from S.S.NO.62.09 covering only woollen Suits/Trousers/Blazers/Jackets as per Circular. Revisional Authority's order upheld, relying on Karnataka High Court decision in CCE Bangalore Vs. Central Manufacturing Technology Institute, clarifying retrospective nature of clarificatory notifications. Petitioner entitled only to Brand Rate, not Drawback claim for exported garments other than specified categories. Writ Petition dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
