Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Refund claim for service tax paid under reverse charge mechanism on transportation of raw material was rejected. The appellant had self-assessed and filed returns without contesting, later filing refund claims directly. It was held that refund proceedings cannot modify assessments already made as per Supreme Court's ruling in ITC Limited case. Delhi High Court in BT (India) Pvt. Ltd. case held ITC Limited's rationale applies to service tax refunds too. Since appellant did not challenge self-assessments wherein no refund was due, refund claim was correctly rejected despite potential entitlement otherwise. Refund proceedings are execution proceedings, cannot alter assessments, like decree cannot be modified in execution.
Refund claim for service tax paid under reverse charge mechanism on transportation of raw material was rejected. The appellant had self-assessed and filed returns without contesting, later filing refund claims directly. It was held that refund proceedings cannot modify assessments already made as per Supreme Court's ruling in ITC Limited case. Delhi High Court in BT (India) Pvt. Ltd. case held ITC Limited's rationale applies to service tax refunds too. Since appellant did not challenge self-assessments wherein no refund was due, refund claim was correctly rejected despite potential entitlement otherwise. Refund proceedings are execution proceedings, cannot alter assessments, like decree cannot be modified in execution.
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