Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of refund claim - Unjust enrichment - refund claim of only basic customs duty of ₹ 10,63,065/- would be available to the appellant, as the balance amount of ₹ 25,28,755/- represents additional customs duty/SAD whose Cenvat Credit has been taken by the appellant. - AT
Denial of refund claim - Unjust enrichment - refund claim of only basic customs duty of ₹ 10,63,065/- would be available to the appellant, as the balance amount of ₹ 25,28,755/- represents additional customs duty/SAD whose Cenvat Credit has been taken by the appellant. - AT
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