Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
