Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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Interest on customs duty refunded because the duty was never payable is compensatory for the period the amount remained with the authorities. Where a refund is sanctioned on that basis, interest accrues from the date of duty deposit and continues until the refund is realised. This treatment applies equally to duty paid during investigation.
Interest on customs duty refunded because the duty was never payable is compensatory for the period the amount remained with the authorities. Where a refund is sanctioned on that basis, interest accrues from the date of duty deposit and continues until the refund is realised. This treatment applies equally to duty paid during investigation.
Note: It is a system-generated summary and is for quick reference only.
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