Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The appellant is eligible for refund of unutilized CENVAT credit amounting to Rs.2,67,659/- u/s 142(3) of the CGST Act, 2017 read with Section 54 and Section 49(6), notwithstanding the time limitation u/s 11B(1) for filing refund claim. Denial of such transitional credit would violate Articles 14 and 300A of the Constitution as it is a vested right and property. The CESTAT allowed the appeal directing the Department to process the refund, holding that there is no unjust enrichment as the amount pertains to credit.
The appellant is eligible for refund of unutilized CENVAT credit amounting to Rs.2,67,659/- u/s 142(3) of the CGST Act, 2017 read with Section 54 and Section 49(6), notwithstanding the time limitation u/s 11B(1) for filing refund claim. Denial of such transitional credit would violate Articles 14 and 300A of the Constitution as it is a vested right and property. The CESTAT allowed the appeal directing the Department to process the refund, holding that there is no unjust enrichment as the amount pertains to credit.
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