Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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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