Where two reasonable constructions of a taxing provision are possible then the construction which favours the assessee must be adopted


Last updated: 03 December 2021

Court :
CESTAT, Bangalore

Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of John's Cashew Company v. Commissioner of Customs, Cochin [Final Order 20792 /2021 dated October 18, 2021], allowed the refund of 4% of Special Additional Duty. Further, held that if two reasonable constructions of a taxing provision are possible then that construction which favours the assessee must be adopted.

Citation :
Final Order 20792 /2021 dated October 18, 2021

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Bimal Jain
Published in Excise
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