Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC held that the respondent's rejection of duty drawback claims was procedurally flawed. The order violated principles of natural justice by failing to issue a deficiency memo as mandated under Rule 13(3)(a) of Customs Central Excise Duty and Service Tax Drawback Rules, 1995. The 2018 Public Notice could not retrospectively validate the improper rejection of 2015 claims. The impugned order was quashed and the matter remanded for fresh consideration, ensuring the petitioner receives a reasoned, merit-based evaluation of their duty drawback claims in accordance with applicable legal provisions.
HC held that the respondent's rejection of duty drawback claims was procedurally flawed. The order violated principles of natural justice by failing to issue a deficiency memo as mandated under Rule 13(3)(a) of Customs Central Excise Duty and Service Tax Drawback Rules, 1995. The 2018 Public Notice could not retrospectively validate the improper rejection of 2015 claims. The impugned order was quashed and the matter remanded for fresh consideration, ensuring the petitioner receives a reasoned, merit-based evaluation of their duty drawback claims in accordance with applicable legal provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
