Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Entitlement to refund of countervailing duty and special additional duty paid on excess imports under advance authorisation was asserted on the basis that post GST CENVAT credit was unavailable; transitional provisions require refunds accruing after GST implementation to be paid in cash and admissible credit refunded accordingly, and therefore the departmental rejection was incorrect. The tribunal found the refund claim complied with transitional cash refund rules and Section 142(6)(a) principles and directed allowance of the refund. The tribunal also held unjust enrichment did not bar refund because the refund amount was disclosed in financial statements and a chartered accountant certified non pass through of the duty incidence.
Entitlement to refund of countervailing duty and special additional duty paid on excess imports under advance authorisation was asserted on the basis that post GST CENVAT credit was unavailable; transitional provisions require refunds accruing after GST implementation to be paid in cash and admissible credit refunded accordingly, and therefore the departmental rejection was incorrect. The tribunal found the refund claim complied with transitional cash refund rules and Section 142(6)(a) principles and directed allowance of the refund. The tribunal also held unjust enrichment did not bar refund because the refund amount was disclosed in financial statements and a chartered accountant certified non pass through of the duty incidence.
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