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Central Excise - Highlights / Catch Notes

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Budgetary Support Scheme - scheme introduced in lieu of grant of ...

Central Excise

June 5, 2023

Budgetary Support Scheme - scheme introduced in lieu of grant of General Exemption and refund of goods and services tax where eligible - There are no reason to not grant the benefit as prayed for by the petitioner. At the same time, we are upset by the response of the authorities of the Union Territory which has deliberately denied the petitioner the benefit which ought to be rightly theirs, as the Union Government has also held that the Petitioner’s claim had attained finality - HC

 

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