Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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