Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT dismissed the Department's appeal challenging entitlement to interest under Section 27A of the Customs Act in respect of refund of additional customs duty under Section 3(5) of the Customs Tariff Act, holding the appeal untenable. The Tribunal rejected the Revenue's request to keep the matter in abeyance pending a higher forum's appeal, explaining that pending proceedings in a superior court do not automatically preclude adjudication in the appellate forum absent a stay. Applying and respectfully following the ratio of the Madras HC decision in the respondent's own case, and noting no stay had been shown, the Tribunal held the respondent entitled to interest from three months after filing the refund claim and set aside the departmental appeal.
CESTAT dismissed the Department's appeal challenging entitlement to interest under Section 27A of the Customs Act in respect of refund of additional customs duty under Section 3(5) of the Customs Tariff Act, holding the appeal untenable. The Tribunal rejected the Revenue's request to keep the matter in abeyance pending a higher forum's appeal, explaining that pending proceedings in a superior court do not automatically preclude adjudication in the appellate forum absent a stay. Applying and respectfully following the ratio of the Madras HC decision in the respondent's own case, and noting no stay had been shown, the Tribunal held the respondent entitled to interest from three months after filing the refund claim and set aside the departmental appeal.
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