Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess related to zero-rated supplies, misinterpreting relevant circulars. The petitioner, engaged in manufacturing and exporting goods exempt from compensation cess, was entitled to claim refund on coal purchased for production, similar to the precedent in Patson Papers. The court directed the respondent to process and sanction the refund of the cess amount claimed. Consequently, the impugned orders rejecting the refund were quashed and set aside, and the writ petitions were allowed.
The HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess related to zero-rated supplies, misinterpreting relevant circulars. The petitioner, engaged in manufacturing and exporting goods exempt from compensation cess, was entitled to claim refund on coal purchased for production, similar to the precedent in Patson Papers. The court directed the respondent to process and sanction the refund of the cess amount claimed. Consequently, the impugned orders rejecting the refund were quashed and set aside, and the writ petitions were allowed.
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