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...
Appellant's challenge to denial of refund of amounts deposited during investigation/adjudication proceedings paid under protest succeeds; CESTAT finds that rejection on the ground of unjust enrichment does not preclude refund with interest. Relying on Tribunal precedent, CESTAT directs entitlement to simple interest at 12% per annum from date of deposit until date of receipt of refund. The First Appellate Authority's order is modified accordingly. Lower authorities are directed to compute and disburse the eligible interest and refund within three months from communication of the order. Appeal allowed.
Appellant's challenge to denial of refund of amounts deposited during investigation/adjudication proceedings paid under protest succeeds; CESTAT finds that rejection on the ground of unjust enrichment does not preclude refund with interest. Relying on Tribunal precedent, CESTAT directs entitlement to simple interest at 12% per annum from date of deposit until date of receipt of refund. The First Appellate Authority's order is modified accordingly. Lower authorities are directed to compute and disburse the eligible interest and refund within three months from communication of the order. Appeal allowed.
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