Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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The CESTAT held that for refunds filed under the Central Excise Act, 1944, interest on delayed refunds is governed by Section 11BB and would be payable from the date of deposit made by the assessee, as per the Supreme Court's decision in Ranbaxy case. The appeal filed by the assessee against the adjudicating authority's order, which had calculated interest from the deposit date, was dismissed.
The CESTAT held that for refunds filed under the Central Excise Act, 1944, interest on delayed refunds is governed by Section 11BB and would be payable from the date of deposit made by the assessee, as per the Supreme Court's decision in Ranbaxy case. The appeal filed by the assessee against the adjudicating authority's order, which had calculated interest from the deposit date, was dismissed.
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