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