Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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HC held that the issue of entitlement to rebate/refund of duty on export of exempted goods under Section 11B read with Rule 18 stands concluded by prior binding precedent. Following the earlier coordinate bench, the impugned actions denying/adjusting rebate were set aside and the respondents were directed to grant refund/rebate in cash, not by credit to any electronic or CENVAT ledger, as such account does not exist post 01.07.2017. On interest under Section 11BB, HC clarified that interest is payable from the date immediately after expiry of three months from receipt of the refund application under Section 11B(1), not from the date of sanction order. Writ petitions were disposed of accordingly.
HC held that the issue of entitlement to rebate/refund of duty on export of exempted goods under Section 11B read with Rule 18 stands concluded by prior binding precedent. Following the earlier coordinate bench, the impugned actions denying/adjusting rebate were set aside and the respondents were directed to grant refund/rebate in cash, not by credit to any electronic or CENVAT ledger, as such account does not exist post 01.07.2017. On interest under Section 11BB, HC clarified that interest is payable from the date immediately after expiry of three months from receipt of the refund application under Section 11B(1), not from the date of sanction order. Writ petitions were disposed of accordingly.
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