Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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CESTAT allowed appellant's refund claim for EC and SHEC paid during July 2004 to December 2013, overruling time limitation under Section 11B of Central Excise Act, 1944. The Tribunal determined that amount was paid under mistake of law, rendering statutory one-year limitation period inapplicable. Relying on precedential rulings from jurisdictional HC, the Tribunal held that refund claim cannot be dismissed as time-barred when payment was made erroneously. The impugned order was set aside, effectively granting the appellant's refund petition.
CESTAT allowed appellant's refund claim for EC and SHEC paid during July 2004 to December 2013, overruling time limitation under Section 11B of Central Excise Act, 1944. The Tribunal determined that amount was paid under mistake of law, rendering statutory one-year limitation period inapplicable. Relying on precedential rulings from jurisdictional HC, the Tribunal held that refund claim cannot be dismissed as time-barred when payment was made erroneously. The impugned order was set aside, effectively granting the appellant's refund petition.
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