https://www.taxtmi.com/caselaws?id=437529 The Tribunal dismissed the appeals by M/s Pfizer Ltd and M/s Wyeth Ltd regarding the premature filing of refund claims before statutory approval of amalgamation. The Tribunal found that the assessed liability under the Finance Act, 1994, duly discharged is final and not subject to re-determination due to a scheme of amalgamation. The appeals were deemed without merit and were consequently dismissed. en-us Fri, 24 Mar 2023 00:00:00 +0530 Tue, 09 May 2023 08:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437529 The Tribunal dismissed the appeals by M/s Pfizer Ltd and M/s Wyeth Ltd regarding the premature filing of refund claims before statutory approval of amalgamation. The Tribunal found that the assessed liability under the Finance Act, 1994, duly discharged is final and not subject to re-determination due to a scheme of amalgamation. The appeals were deemed without merit and were consequently dismissed. Case-Laws Service Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437529