Indian Oil Corpn. Ltd. vs CCE
Indirect Taxation – Customs – Refund Claim -Refund claim under Section 27 of Act, 1962 need not to file if assessee entitled to refund of amount upon finalisation of provisional assessment.-Refund claim of Appellant/assessee was rejected by adjudicating authority as time barred under Section 27, read with Section 18, of Act, 1962 – Sectio [LexDoc Id : 465635]
Industrial Safety Bureau vs UOI
Dismissal of appeal for non-compliance with pre-deposit order-Direction to petitioner to deposit entire demand of service tax with interest as pre-deposit, Penalty waived, Appeal directed to be decided on merits-The tribunal had directed the petitioner to deposit the entire demand of service tax with interest and penalty as pre-deposit. As, though thrice an op [LexDoc Id : 470612]
