Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The statutory refund provision applied to service tax establishes a rebuttable presumption that the incidence of tax was passed to the consumer; where tax was paid but not payable, refundable amounts must be credited to the Consumer Welfare Fund unless the claimant proves the burden was not passed. A third-party or departmental No Objection Certificate cannot override that statutory scheme or permit refund to a party who did not bear the tax incidence. Recovery of an erroneously sanctioned refund is governed by the statutory recovery procedure for erroneous refunds, not by the refund provision itself.
The statutory refund provision applied to service tax establishes a rebuttable presumption that the incidence of tax was passed to the consumer; where tax was paid but not payable, refundable amounts must be credited to the Consumer Welfare Fund unless the claimant proves the burden was not passed. A third-party or departmental No Objection Certificate cannot override that statutory scheme or permit refund to a party who did not bear the tax incidence. Recovery of an erroneously sanctioned refund is governed by the statutory recovery procedure for erroneous refunds, not by the refund provision itself.
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