Whether amount of pre-deposit amount can be adjusted against demand of duty ?
TRT-2025-1182
Issue Favourable to Tax Payer ?:- no
Held - It is not in dispute that the petitioner preferred an appeal under Section 107 of the Act after the period of limitation i.e. after a period.....
TRT-2025-278
Issue Favourable to Tax Payer ?:- yes
Held - There is no denial about the entitlement of the appellant to have the refund of the amount as was deposited by him under section 35 F of CEA.....
