Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Page of 4792
Press 'Enter' after typing page number.
121 to 140 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The appellant is entitled to refund of the amount deposited 'under protest' during the pendency of adjudication proceedings and investigation, as it cannot be considered payment of duty and is not hit by the bar of unjust enrichment u/s 11B of the Central Excise Act, 1944. The deposit made from April 2016 to June 2017, when no show cause notice was issued, was merely a precautionary measure and cannot be characterized as 'duty'. Relying on judicial precedents, the Tribunal held that such deposits are not subject to unjust enrichment principles and allowed the refund claim, setting aside the impugned orders.
The appellant is entitled to refund of the amount deposited 'under protest' during the pendency of adjudication proceedings and investigation, as it cannot be considered payment of duty and is not hit by the bar of unjust enrichment u/s 11B of the Central Excise Act, 1944. The deposit made from April 2016 to June 2017, when no show cause notice was issued, was merely a precautionary measure and cannot be characterized as 'duty'. Relying on judicial precedents, the Tribunal held that such deposits are not subject to unjust enrichment principles and allowed the refund claim, setting aside the impugned orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
