Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found no unjust enrichment, which the Commissioner (Appeals) did not contradict. Hence, the Tribunal held that there was no need to re-examine the unjust enrichment issue and set aside the Commissioner (Appeals)' order as legally untenable, finding no infirmity in sanctioning the refund.
The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found no unjust enrichment, which the Commissioner (Appeals) did not contradict. Hence, the Tribunal held that there was no need to re-examine the unjust enrichment issue and set aside the Commissioner (Appeals)' order as legally untenable, finding no infirmity in sanctioning the refund.
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