Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Undue delay in processing refund - The Tribunal referred to Section 11B of the Central Excise Act, which requires authorities to examine refund applications and either grant the refund, credit the amount, or reject the claim with a speaking order. The Tribunal cited a judgment highlighting that authorities are obligated to adjudicate refund claims and cannot simply return them. The delay in finalizing the matter, which spanned over 10 years, was deemed unacceptable. As a result, the Tribunal directed the refund claim to be restored to the original authority for proper disposal, with instructions to follow principles of natural justice and complete the process within ninety days.
Undue delay in processing refund - The Tribunal referred to Section 11B of the Central Excise Act, which requires authorities to examine refund applications and either grant the refund, credit the amount, or reject the claim with a speaking order. The Tribunal cited a judgment highlighting that authorities are obligated to adjudicate refund claims and cannot simply return them. The delay in finalizing the matter, which spanned over 10 years, was deemed unacceptable. As a result, the Tribunal directed the refund claim to be restored to the original authority for proper disposal, with instructions to follow principles of natural justice and complete the process within ninety days.
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