Sony India (P) Ltd. vs UOI and Ors.
Denial of refund claimon ground of finality of assessment-Direction to concerned authorities to deal with application to consider the same on its merits-In an appeal against denial of refund claim, the high court noted that the petitioner had cleared the goods on payment of duty under protest on 04 Apr [LexDoc Id : 461400]
HC (Delhi)
2014
Sheel Chand Industries vs UOI and Ors.
Claim for refund of duty-Rejection of claim merely on application of s.27 not justified-The claim of anindividual whose amounts were retained without authority of law to seek refund or restitution could not be rejected merely on the appli [LexDoc Id : 459155]
P.K. International vs CCE
Grant of partial dispensation with pre-deposit by tribunal-Tribunal normally not to direct pre-deposit attributable to penalty amount-Where the tribunal had granted a partial dispensation with pre-deposit, then in such cases it should not normally direct pre-deposit attributable to t [LexDoc Id : 458750]
