Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
The text addresses refund claims for erroneously paid service tax where a taxpayer adjusted such payment under Rule 6(3) instead of seeking a statutory refund. It states the adjustment was impermissible because payment remains government revenue until adjudicated, the correct remedy is a refund application under the statutory mechanism, and a statutory presumption exists that the incidence of tax is passed on to the buyer. Consequently the claimant bears the burden of proving the tax was not passed on; failure to discharge that burden sustains a confirmed demand for short payment and denial of the appeal.
The text addresses refund claims for erroneously paid service tax where a taxpayer adjusted such payment under Rule 6(3) instead of seeking a statutory refund. It states the adjustment was impermissible because payment remains government revenue until adjudicated, the correct remedy is a refund application under the statutory mechanism, and a statutory presumption exists that the incidence of tax is passed on to the buyer. Consequently the claimant bears the burden of proving the tax was not passed on; failure to discharge that burden sustains a confirmed demand for short payment and denial of the appeal.
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