Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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A court-directed deposit made pending appeal is governed by the terms of the interim order, not by the statutory refund provisions. Where the Supreme Court had directed refund, if the appeal succeeded, with applicable interest, the department was bound to honour that condition once the appeal was allowed. The deposited amount was not treated as duty, and the refund claim did not require resort to section 27. The Tribunal rejected the view that interest arose only after delay beyond three months under section 27A, and construed "applicable interest" to mean interest at the applicable rate. Interest was accordingly directed from the date of deposit until payment.
A court-directed deposit made pending appeal is governed by the terms of the interim order, not by the statutory refund provisions. Where the Supreme Court had directed refund, if the appeal succeeded, with applicable interest, the department was bound to honour that condition once the appeal was allowed. The deposited amount was not treated as duty, and the refund claim did not require resort to section 27. The Tribunal rejected the view that interest arose only after delay beyond three months under section 27A, and construed "applicable interest" to mean interest at the applicable rate. Interest was accordingly directed from the date of deposit until payment.
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