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Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Refund claims under the excise refund regime are governed by the statutory refund provision, and interest on delayed refunds follows the statutory interest rule; therefore interest is payable at the notified 6% rate and a claim for 12% was rejected. A carved-out rule treats deposits made as pre-deposit for filing appeals differently: interest on such deposits begins from the deposit date under the provision governing pre-deposit interest, not the general refund interest date. The tribunal upheld the Commissioner's order on duty, denied remission for semifinished goods, and dismissed the appeal on these grounds.
Refund claims under the excise refund regime are governed by the statutory refund provision, and interest on delayed refunds follows the statutory interest rule; therefore interest is payable at the notified 6% rate and a claim for 12% was rejected. A carved-out rule treats deposits made as pre-deposit for filing appeals differently: interest on such deposits begins from the deposit date under the provision governing pre-deposit interest, not the general refund interest date. The tribunal upheld the Commissioner's order on duty, denied remission for semifinished goods, and dismissed the appeal on these grounds.
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