Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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CESTAT allowed the appeal, holding that the refund claim for anti-dumping duty was filed within the statutory six-month limitation period prescribed by Section 27 of the Customs Act, 1962. The Tribunal found that the appellant's submission of documents and refund application was timely, and this assertion was not contested by either the Appellate Authority or the department. Consequently, the finding that the claim was time-barred was deemed unsustainable. The portion of the impugned order denying the refund was set aside, and the original order sanctioning the refund of anti-dumping duty to the appellant was restored. The appeal was allowed in favor of the appellant.
CESTAT allowed the appeal, holding that the refund claim for anti-dumping duty was filed within the statutory six-month limitation period prescribed by Section 27 of the Customs Act, 1962. The Tribunal found that the appellant's submission of documents and refund application was timely, and this assertion was not contested by either the Appellate Authority or the department. Consequently, the finding that the claim was time-barred was deemed unsustainable. The portion of the impugned order denying the refund was set aside, and the original order sanctioning the refund of anti-dumping duty to the appellant was restored. The appeal was allowed in favor of the appellant.
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