Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of excess amount paid over and above 1% of CVD - unjust enrichment - The refund claims were sanctioned by the original adjudicating authority itself. Those were diverted to the Consumer Welfare Fund solely on the presumptive ground of unjust enrichment. The order under challenge has reasonably well explained that the assessee has not at all been enriched unreasonably as no burden of enhanced CVD paid was found to have been passed on to the buyers of imported goods. - AT
Refund of excess amount paid over and above 1% of CVD - unjust enrichment - The refund claims were sanctioned by the original adjudicating authority itself. Those were diverted to the Consumer Welfare Fund solely on the presumptive ground of unjust enrichment. The order under challenge has reasonably well explained that the assessee has not at all been enriched unreasonably as no burden of enhanced CVD paid was found to have been passed on to the buyers of imported goods. - AT
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