Case Law Details
Case Name : Razack Trading Company Vs The Assistant Commissioner (ST) (FAC) (Madras High Court)
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All High Courts Madras High Court
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Razack Trading Company Vs The Assistant Commissioner (ST) (FAC) (Madras High Court)
In the recent case of Razack Trading Company Versus The Assistant Commissioner (ST) (FAC) (W.P.(MD) No. 15302 of 2022), Madras high court held validly upheld the applicability on interest u/s 50 of CGST Act, in case of Erroneous refund.
The petitioner had imported a consignment of split coriander seed and had paid basic customs duty. The petitioner availed Input Tax Credit (ITC) on the basic customs duty paid by the petitioner under the provisions of CENVAT Credit Rules, 2004 presumably on th
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There is no discussion whether the dept has filed an appeal against the refund sanction order. Can an SCN be adjudicated without a valid order of the appellate authority setting aside the refund sanction order?