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Notice issued in the name of amalgamated company is void. [Images Credit and Portfolio (P) Ltd. (amalgamated with Sainath Associates Pvt. Ltd.) vs. ACIT (ITAT Delhi)].
Authentication of invoice/ARE 3 by Central Excise authorities for claiming deemed export benefits. [Circular 17/2014-Customs of 18-12-2014].
Time-limit of section 11B of Central Excise Act, 1944 not applies to refund of wrongly paid Service Tax. [Jyotsana D. Patel vs. Commissioner of Central Excise, Nagpur, (Mumbai – CESTAT)]
Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary.
Authentication of invoice/ARE 3 by Central Excise authorities for claiming deemed export benefits. [Circular 17/2014-Customs of 18-12-2014].
Time-limit of section 11B of Central Excise Act, 1944 not applies to refund of wrongly paid Service Tax. [Jyotsana D. Patel vs. Commissioner of Central Excise, Nagpur, (Mumbai – CESTAT)]
Excise duty exemption cannot be denied merely because the certificates were in the name of intermediary.