Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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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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