Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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The appellant's refund claims were allowed by the CESTAT. For notification No.12/2012-C.E., the condition inserted later in 2015 was not applicable for the relevant period of March 2013, entitling the appellant to exemption. Regarding notification No.108/95-C.E., the belated production of the required certificate was a condonable procedural lapse, and the exemption was allowed as the goods were intended for the specified use. The Chartered Accountant's certificate was accepted as sufficient proof against unjust enrichment. The impugned order was set aside, and the appeal was allowed.
The appellant's refund claims were allowed by the CESTAT. For notification No.12/2012-C.E., the condition inserted later in 2015 was not applicable for the relevant period of March 2013, entitling the appellant to exemption. Regarding notification No.108/95-C.E., the belated production of the required certificate was a condonable procedural lapse, and the exemption was allowed as the goods were intended for the specified use. The Chartered Accountant's certificate was accepted as sufficient proof against unjust enrichment. The impugned order was set aside, and the appeal was allowed.
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