Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT allowed the appeal and directed refund of the duty and cess paid by the Appellant, holding Section 27(1)(b) of the Customs Act inapplicable where no export occurred despite filing of shipping bills; the sums paid in anticipation of export are refundable. The Tribunal awarded interest on the delayed refund from three months after filing the refund claim until actual realization, at 12% per annum. The appeal against the Revenue's rejection on time-bar grounds is dismissed and the refund claim is allowed with interest; appeal disposed.
CESTAT allowed the appeal and directed refund of the duty and cess paid by the Appellant, holding Section 27(1)(b) of the Customs Act inapplicable where no export occurred despite filing of shipping bills; the sums paid in anticipation of export are refundable. The Tribunal awarded interest on the delayed refund from three months after filing the refund claim until actual realization, at 12% per annum. The appeal against the Revenue's rejection on time-bar grounds is dismissed and the refund claim is allowed with interest; appeal disposed.
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TaxTMI 
TaxTMI 
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