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Section 10 CBR Letter C No 2 (7) STP / 99 dated 22 5 2001 Calculation / Refund of refund as per claimed and statement of account is illegal and unacceptable validity sales Not satisfied with tax department. Referred to the customs of finding and detailing the test report which stated that the specification of the variations was 35x35 pcs 80x20 pc, while after the test it was confirmed that the price was 40x36 and 62x38 which was announced on other shipping bills. I was done 30x30 pc 80x20% pc while its certified price was 35x34 pc x 63x67 pc Central Board of Revenue by Letter C No. 2 (), dated 22 of 2001 STP / cla 99 Changes to the 3 + count variations were allowed, while in this case the count variable was out of range. The extent of the two shipping bills was justified but in relation to the third shipping bill, it was unreasonable to reject the return to the extent that the detected cost was within the valid range and the claimant relating to such shipping bill was entitled to a refund.
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