Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refund. Accordingly, the Appellate Authority's order permitting refund must be given effect to and the refund is to be released to the Petitioner. The petition is disposed of with directions consistent with the Appellate Authority's order.
The HC held that the revenue/department cannot withhold a sanctioned refund based solely on its opinion under Section 54(11) of the Act; where the Appellate Authority has permitted the refund and there is no appeal or stay or other proceeding challenging that order, the departmental opinion does not justify retention of the refund. Accordingly, the Appellate Authority's order permitting refund must be given effect to and the refund is to be released to the Petitioner. The petition is disposed of with directions consistent with the Appellate Authority's order.
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