Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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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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