Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Whether the deposit held by revenue qualifies for interest and is refundable: applying Section 35F/35FF as amended (Finance Act, 2014) and Section 129EE/Central Government Circular No. 984/8/2014-CX, amounts paid during investigation are equivalent to pre-deposits and attract statutory interest; post-2014 amendment entitles the payer to interest (not less than 5% and up to 36%), here fixed at 6% by the Government. Whether the refund claim date governs entitlement: the later-filed refund application of 27.10.2023 relates back to the original 21.03.2018 claim under Section 11B(2), so the refiled claim was wrongly treated as original. Consequence: deposit refundable with interest from date of deposit until disbursement; impugned order set aside and appeal allowed - CESTAT
Whether the deposit held by revenue qualifies for interest and is refundable: applying Section 35F/35FF as amended (Finance Act, 2014) and Section 129EE/Central Government Circular No. 984/8/2014-CX, amounts paid during investigation are equivalent to pre-deposits and attract statutory interest; post-2014 amendment entitles the payer to interest (not less than 5% and up to 36%), here fixed at 6% by the Government. Whether the refund claim date governs entitlement: the later-filed refund application of 27.10.2023 relates back to the original 21.03.2018 claim under Section 11B(2), so the refiled claim was wrongly treated as original. Consequence: deposit refundable with interest from date of deposit until disbursement; impugned order set aside and appeal allowed - CESTAT
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