Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund claim - time limitation - duty became finally refundable to the appellant only after the decision of the CESTAT and as per above said sub clause (ec) of Clause B, the claim could have been filed within one year form the date of this Tribunal Order.
Refund claim - time limitation - duty became finally refundable to the appellant only after the decision of the CESTAT and as per above said sub clause (ec) of Clause B, the claim could have been filed within one year form the date of this Tribunal Order.
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