Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Refund claims arising from an appellate order must be filed within one year from the date of that order under Section 27(1B)(b); the later filing here was therefore time-barred. The Tribunal also held that Section 26 did not apply because the case was not one of return or re-importation of exported goods, and in any event that provision contained its own time requirement, which was not met. The pending Revenue appeal did not alter the statutory limitation period. The rejection of the refund application on limitation grounds was upheld.
Refund claims arising from an appellate order must be filed within one year from the date of that order under Section 27(1B)(b); the later filing here was therefore time-barred. The Tribunal also held that Section 26 did not apply because the case was not one of return or re-importation of exported goods, and in any event that provision contained its own time requirement, which was not met. The pending Revenue appeal did not alter the statutory limitation period. The rejection of the refund application on limitation grounds was upheld.
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