Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The High Court dismissed the appeal and upheld the Tribunal's order allowing the assessee to claim refund of Rs. 3,28,75,733/- towards Central Value Added Tax credit, Customs Duty, and Special Additional Duty paid after the appointed day under the CGST Act. The Tribunal rightly relied on Section 142(3) of the CGST Act to entertain the refund claim for amounts paid under the existing law prior to the GST regime, despite non-fulfillment of export obligation under the advance authorization scheme. The High Court found no perversity in the Tribunal's legal interpretation and conclusion.
The High Court dismissed the appeal and upheld the Tribunal's order allowing the assessee to claim refund of Rs. 3,28,75,733/- towards Central Value Added Tax credit, Customs Duty, and Special Additional Duty paid after the appointed day under the CGST Act. The Tribunal rightly relied on Section 142(3) of the CGST Act to entertain the refund claim for amounts paid under the existing law prior to the GST regime, despite non-fulfillment of export obligation under the advance authorization scheme. The High Court found no perversity in the Tribunal's legal interpretation and conclusion.
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