Delays in disposal of refund claims. - Income Tax - 179/CBDT

INSTRUCTION NO 179/CBDT, Dated: June 8, 1970 Section(s) Referred: 237 Statute: Income - Tax Act, 1961 There have been several complaints about inordinate delay in the disposal of refund claims, non-issue of refund vouchers along with refund orders, delay in the issue of advice notes to the Bank and non-payment of interest on delayed refunds. Recently the question of delays in disposal of refund claims also became the subject-matter of discussion in Rajya Sabha. 2. The Board attach very great importance to the prompt disposal of refund claims. From time to time, various instructions have been issued in the matter the latest being those issued vide Board's letters No.5/31/68-ITAII, dated 24-9-68, No.F.NO.5/99/69-IT(A2), dated 8-9-69 and 5/129/69-IY(A2) dated 5-11-69. Moreover, monthly quarterly and half yearly statements are also being called for from the CsIT. The pendency of refund claims however, continues to be high. It is requested to take all necessary steps to see that refund claims are disposed of without delay and in cases of unjustified delays. Board desired that you should take appropriate action against the erring officers.