Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - AT
Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - AT
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