Whether refund claim filed post settlement of a sub-judice matter can be rejected on grounds of limitation ?
TRT-2025-408

Issue Favourable to Tax Payer ?:- yes

Held - From the discussions of the Delhi Bench, which has found that the claim for refund, which was made after the dismissal of SLP, was correct a.....

TRT-2025-409

Issue Favourable to Tax Payer ?:- yes

Held - The eligibility for refund arose as a result of the decision of the Hon’ble Bombay High Court. However, once the Revenue's SLP was admitte.....