Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The CESTAT upheld the Commissioner's order denying the appellant's refund claim for duty paid on UF/PF resin used captively, affirming the application of the principle of unjust enrichment. The Tribunal relied on Supreme Court precedents establishing that in cases of captive consumption, the burden lies on the claimant to prove non-transfer of duty. The refund amount of Rs. 51,33,004.71, though acknowledged as paid, is required to be credited to the Consumer Welfare Fund under Section 12C of the Central Excise Act. Consequently, the appeal was dismissed, confirming the revenue's entitlement to recover the erroneously sanctioned refund and directing appropriate legal action.
The CESTAT upheld the Commissioner's order denying the appellant's refund claim for duty paid on UF/PF resin used captively, affirming the application of the principle of unjust enrichment. The Tribunal relied on Supreme Court precedents establishing that in cases of captive consumption, the burden lies on the claimant to prove non-transfer of duty. The refund amount of Rs. 51,33,004.71, though acknowledged as paid, is required to be credited to the Consumer Welfare Fund under Section 12C of the Central Excise Act. Consequently, the appeal was dismissed, confirming the revenue's entitlement to recover the erroneously sanctioned refund and directing appropriate legal action.
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