PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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CESTAT affirmed the adjudicating order denying refund of rubber cess paid under protest on imported natural rubber, holding that additional duty under s.3(1) of the CETA (CVD) is leviable to the extent equal to the cess imposed under s.12 of the Rubber Act, 1947. The Tribunal applied binding precedent, including a Larger Bench decision, and concluded there was no reason to depart from that ratio. Consequently, the appellant's refund claims were held unsustainable and the appeals were dismissed for being devoid of merit.
CESTAT affirmed the adjudicating order denying refund of rubber cess paid under protest on imported natural rubber, holding that additional duty under s.3(1) of the CETA (CVD) is leviable to the extent equal to the cess imposed under s.12 of the Rubber Act, 1947. The Tribunal applied binding precedent, including a Larger Bench decision, and concluded there was no reason to depart from that ratio. Consequently, the appellant's refund claims were held unsustainable and the appeals were dismissed for being devoid of merit.
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