Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of accumulated credit - the subject refund claim of the CENVAT amount lying in the appellant’s account is not admissible - AT
Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of accumulated credit - the subject refund claim of the CENVAT amount lying in the appellant’s account is not admissible - AT
Note: It is a system-generated summary and is for quick reference only.
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