Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
CESTAT set aside the impugned order, finding non-application of mind and failure to consider technical submissions that showed the imported goods were copolymer and thus outside the notified scope for anti-dumping duty; the show-cause notice is restored and remanded to the original authority for fresh adjudication. The Tribunal held that self-assessment and RMS do not obviate the statutory obligation to reassess under sections 17(2)-(4) and to record a speaking order as required by section 17(5); any extended-period invocation and penalties under section 114A must be predicated on a valid reassessment of rate/value under section 28. The appeal is disposed by remand.
CESTAT set aside the impugned order, finding non-application of mind and failure to consider technical submissions that showed the imported goods were copolymer and thus outside the notified scope for anti-dumping duty; the show-cause notice is restored and remanded to the original authority for fresh adjudication. The Tribunal held that self-assessment and RMS do not obviate the statutory obligation to reassess under sections 17(2)-(4) and to record a speaking order as required by section 17(5); any extended-period invocation and penalties under section 114A must be predicated on a valid reassessment of rate/value under section 28. The appeal is disposed by remand.
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