Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date of application for refund, not from earlier date of deposit. Refund granted u/s 11B, interest rightly awarded under 11BB after expiry of three months from refund application. CESTAT and Commissioner (Appeals) orders upholding interest calculation under 11BB affirmed, petition dismissed.
Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date of application for refund, not from earlier date of deposit. Refund granted u/s 11B, interest rightly awarded under 11BB after expiry of three months from refund application. CESTAT and Commissioner (Appeals) orders upholding interest calculation under 11BB affirmed, petition dismissed.
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