Find a Lawyer

AWAN CNG, REFILLING CO. (PVT.) LIMITED, RAWALPINDI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 10 Section R38 (I) / 98 dated 21 1 1998 Customs Act (IV of 1969), Section 18 Office of the Federal Tax Ombudsman Ordinance (2000V of XXXV), Section 2 (3) exempted from refund Complainant Customs duty and sales tax paid under the protest of import of compressed natural gas (CNG) kits exemption spare parts from payment of sales tax and customs duty in the sense of alleged mill security RO 38 (I). Claims by management on refusal to issue refunds / 98 Dated 21 1 1998 Customs, Sales Tax and Central Excise Tribunal Tribunal appealed that imported goods be kept under the aforementioned SRO. It was and after the tribunal's decision the complainant had exempted the payment of customs duty and sales tax under the complaint filed. The refund claim was denied by the Central Board of Revenue's Department of Correction decision, declaring that spare parts of compressed natural gas were not eligible for exemption under the aforementioned section RO. There is no reason why the ministry is different from the views of petroleum and natural resources, especially since the ministry's certification was based on a waiver approval, but the Customs Department did not appeal the tribunal's ruling. Taxpayers should freely consider the provision of the Constitution in favor of the Federal Tax Ombudsman, which recommends that the exemption benefit under section R be extended to the spare parts of compressed natural gas and to the customs duty and sales tax complainant. To be returned. law firms from Gujranwala lawyer