Dated, the 12th December, 2019 To The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Directors General/ Directors General (All) Subject: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019-reg Dear Madam/Sir, […]
Note – The decisions relied upon by the learned A.R. pertain to claim of refund under Section 11B of the Central Excise Act and Section 27 of the Customs Act […]
Note – As far as issue of appropriation of the amount to be refunded under Central Excise Act towards amounts allegedly due under Section 79(1)(a) of CGST Act is concerned, […]
Note – Application filed for refund of credits on services received prior to 1st July 2017 i.e. introduction of GST using miscellaneous transition provisions under CGST Act 2017. Credit rejected […]
Note – The appellant has placed on record the Minutes of Board Meeting of the appellant-corporation held on 28.09.2011 wherein the Board had resolved to pay the Service Tax amount […]
Note – The Chartered Accountant’s certified to the effect that they have not passed on the burden of service tax, interest or the penalties to their customers. In the decision […]
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