Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
CESTAT dismissed the appeal by the appellant seeking refund of excess duty paid on clearance, holding the refund claim not maintainable where no appeal challenged the appellant's self-assessment and the appellant failed to rebut unjust enrichment. The Tribunal found documentary proof inadequate to show that central excise burden was not passed on to buyers; disclosed MRPs indicated duties and taxes were included in sale prices and the statutory presumption under sections 12A and 12 that incidence of duty was shifted to purchasers applies. Chartered Accountant certification and authorities relied upon were held distinguishable and insufficient. The appeal therefore lacks merit and is dismissed.
CESTAT dismissed the appeal by the appellant seeking refund of excess duty paid on clearance, holding the refund claim not maintainable where no appeal challenged the appellant's self-assessment and the appellant failed to rebut unjust enrichment. The Tribunal found documentary proof inadequate to show that central excise burden was not passed on to buyers; disclosed MRPs indicated duties and taxes were included in sale prices and the statutory presumption under sections 12A and 12 that incidence of duty was shifted to purchasers applies. Chartered Accountant certification and authorities relied upon were held distinguishable and insufficient. The appeal therefore lacks merit and is dismissed.
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