Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Page of 4796
Press 'Enter' after typing page number.
961 to 980 of 95918 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Supreme Court upheld the dismissal of the refund claim as time barred, affirming that the limitation period commenced from the "date of service" of the finalization of provisional assessment under section 27(1B)(c) of the Customs Act, 1962. The Court concurred with the High Court's finding that the tribunal appropriately considered the documentation notifying the assessee of the finalization. Exercising jurisdiction under Article 136 of the Constitution, the SC found no grounds to interfere with the impugned order. Consequently, the special leave petition was dismissed, finalizing the rejection of the refund claim on limitation grounds.
The Supreme Court upheld the dismissal of the refund claim as time barred, affirming that the limitation period commenced from the "date of service" of the finalization of provisional assessment under section 27(1B)(c) of the Customs Act, 1962. The Court concurred with the High Court's finding that the tribunal appropriately considered the documentation notifying the assessee of the finalization. Exercising jurisdiction under Article 136 of the Constitution, the SC found no grounds to interfere with the impugned order. Consequently, the special leave petition was dismissed, finalizing the rejection of the refund claim on limitation grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
