Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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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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