Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The GAAR held that specially designed transformers for WOEG performing dual step-down and step-up functions, supplied by the appellant along with WOEG, cannot be treated as part of WOEG. This is based on CBIC's circular excluding transformers from WOEG parts as per Ministry of New and Renewable Energy's clarification. The appellant's reliance on popular meaning/common parlance principle and Enercon India Ltd's case was rejected as legally untenable. Consequently, such transformers are ineligible for exemption under Sr. No. 234 and 201A of Notification No. 1/2017-CT (Rate). The appeal was dismissed.
The GAAR held that specially designed transformers for WOEG performing dual step-down and step-up functions, supplied by the appellant along with WOEG, cannot be treated as part of WOEG. This is based on CBIC's circular excluding transformers from WOEG parts as per Ministry of New and Renewable Energy's clarification. The appellant's reliance on popular meaning/common parlance principle and Enercon India Ltd's case was rejected as legally untenable. Consequently, such transformers are ineligible for exemption under Sr. No. 234 and 201A of Notification No. 1/2017-CT (Rate). The appeal was dismissed.
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