Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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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