Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Failure to comply with statutory timelines for refund scrutiny means issuance of a deficiency memo after the prescribed period is impermissible, so the refund claim must be processed and allowed in accordance with the applicable acknowledgement and scrutiny rules; the prior direction to sanction refund with statutory interest therefore remains operative and requires enforcement. The writ seeking mandamus for compliance was allowed, directing the respondent to sanction the refund for the specified period together with statutory interest and to complete compliance within the time directed by the Court.
Failure to comply with statutory timelines for refund scrutiny means issuance of a deficiency memo after the prescribed period is impermissible, so the refund claim must be processed and allowed in accordance with the applicable acknowledgement and scrutiny rules; the prior direction to sanction refund with statutory interest therefore remains operative and requires enforcement. The writ seeking mandamus for compliance was allowed, directing the respondent to sanction the refund for the specified period together with statutory interest and to complete compliance within the time directed by the Court.
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