Separate Units, Separate Claims: Commissioner's Decision on Gandhar Unit Doesn't Apply to Other Units u/s 11B(1).

Time-Barred Refund Claim as per Section 11B(1) - Argument of the appellant that a favourable decision taken by the Commissioner with reference to their Gandhar unit should be taken as a deemed protest for the appellants unit is not acceptable as each registered unit is a separate legal entity - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X