Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period.
Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period.
Note: It is a system-generated summary and is for quick reference only.
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