Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
A refund of Extra Duty Deposit was held not hit by unjust enrichment where the disputed amount had been shown as recoverable in the relevant balance sheet, supported by a Chartered Accountant certificate, and the payment had been made from a promoter's loan that was a transaction distinct from the import itself. The Tribunal found that such loan funding did not amount to passing on the duty incidence to another person, so credit to the Consumer Welfare Fund was unsustainable and the refund was payable to the appellant. It also held that interest was payable on the delayed refund in accordance with the Customs Act, applying the principle in Ranbaxy Laboratories.
A refund of Extra Duty Deposit was held not hit by unjust enrichment where the disputed amount had been shown as recoverable in the relevant balance sheet, supported by a Chartered Accountant certificate, and the payment had been made from a promoter's loan that was a transaction distinct from the import itself. The Tribunal found that such loan funding did not amount to passing on the duty incidence to another person, so credit to the Consumer Welfare Fund was unsustainable and the refund was payable to the appellant. It also held that interest was payable on the delayed refund in accordance with the Customs Act, applying the principle in Ranbaxy Laboratories.
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