Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
CESTAT allowed the appellant's refund claim for differential CVD on imported goods. The Tribunal accepted the Chartered Accountant's certificate proving the duty burden was not passed to customers, rejecting the department's contention. The refund claim was filed within the prescribed one-year limitation period under Section 27 of the Customs Act, with the payment date excluded from time calculation. The Tribunal relied on consistent precedents involving similar certificates and imports, finding in favor of the appellant's entitlement to refund under Notification No.12/2012-CE. The appeal was ultimately allowed, granting the requested customs duty refund.
CESTAT allowed the appellant's refund claim for differential CVD on imported goods. The Tribunal accepted the Chartered Accountant's certificate proving the duty burden was not passed to customers, rejecting the department's contention. The refund claim was filed within the prescribed one-year limitation period under Section 27 of the Customs Act, with the payment date excluded from time calculation. The Tribunal relied on consistent precedents involving similar certificates and imports, finding in favor of the appellant's entitlement to refund under Notification No.12/2012-CE. The appeal was ultimately allowed, granting the requested customs duty refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
