Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had inadvertently paid customs duty twice due to an ICEGATE error, resulting in double payment. The refund sanctioning authority held the refund claim as time-barred since it was not filed within one year from the date of duty payment. The key issue was whether the excess amount paid constituted a duty or a deposit, determining the applicability of Section 27's limitation period. The CESTAT upheld the rejection, ruling that barring unconstitutional levies, all refund claims must comply with statutory provisions, including limitation periods. The excess payment, though inadvertent, was in the nature of duty, not a deposit or illegal levy, and thus subject to Section 27's limitation. Tribunals, being statutory creatures, must function within the legislative framework.
Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had inadvertently paid customs duty twice due to an ICEGATE error, resulting in double payment. The refund sanctioning authority held the refund claim as time-barred since it was not filed within one year from the date of duty payment. The key issue was whether the excess amount paid constituted a duty or a deposit, determining the applicability of Section 27's limitation period. The CESTAT upheld the rejection, ruling that barring unconstitutional levies, all refund claims must comply with statutory provisions, including limitation periods. The excess payment, though inadvertent, was in the nature of duty, not a deposit or illegal levy, and thus subject to Section 27's limitation. Tribunals, being statutory creatures, must function within the legislative framework.
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