Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not apply to such goods that were not unloaded and were exported back. The refund claim of customs duty paid on the quantity of goods not unloaded needs to be examined afresh without considering unjust enrichment. The matter was remanded to the Commissioner (Appeals) for fresh adjudication.
The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not apply to such goods that were not unloaded and were exported back. The refund claim of customs duty paid on the quantity of goods not unloaded needs to be examined afresh without considering unjust enrichment. The matter was remanded to the Commissioner (Appeals) for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
