Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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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