Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed the refund claim, finding that the proper officer failed to issue a speaking order under Section 17(5) of the Customs Act, 1962 when reassessing duty on shipping bills. The tribunal determined that the assessment demanding duty based on Wet Metric Tonne instead of Dry Metric Tonne was procedurally defective, as no substantive order was passed within the mandated 15-day period. Consequently, the reasons for denying the refund were deemed unsustainable, effectively supporting the appellant's claim for duty refund based on procedural non-compliance.
CESTAT allowed the refund claim, finding that the proper officer failed to issue a speaking order under Section 17(5) of the Customs Act, 1962 when reassessing duty on shipping bills. The tribunal determined that the assessment demanding duty based on Wet Metric Tonne instead of Dry Metric Tonne was procedurally defective, as no substantive order was passed within the mandated 15-day period. Consequently, the reasons for denying the refund were deemed unsustainable, effectively supporting the appellant's claim for duty refund based on procedural non-compliance.
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