Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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The CESTAT held that the one-year period for filing a refund claim u/r 5 of the CENVAT Credit Rules, 2004, for exports made on a quarterly basis, commences from the end of the quarter in which the foreign exchange is received. Since the appellant filed the refund claim on 28.03.2018, within one year from the end of the quarter January-March 2017, the rejection of the refund of Rs. 93,39,310/- was not tenable. Consequently, the appeal was allowed.
The CESTAT held that the one-year period for filing a refund claim u/r 5 of the CENVAT Credit Rules, 2004, for exports made on a quarterly basis, commences from the end of the quarter in which the foreign exchange is received. Since the appellant filed the refund claim on 28.03.2018, within one year from the end of the quarter January-March 2017, the rejection of the refund of Rs. 93,39,310/- was not tenable. Consequently, the appeal was allowed.
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