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F: In case of death of proprietor, whether Reversal of ITC is required?

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F: Balance in electronic cash ledger

F: Tax on Legal Services to an educational institution

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Customs - Highlights / Catch Notes

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Customs - Refund of SAD - time limitation - Though the issue of...

Customs
1-11-2021

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred by limitation calculating the period of one year from the date of payment of said SAD - owing to the other two discrepancies, the refund claim has been held to have been rightly rejected - AT

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