Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
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