If a party files a refund claim on the ground that he had paid the tax on the basis of billed amount but...

If a party files a refund claim on the ground that he had paid the tax on the basis of billed amount but the same had not been received, the refund can be sanctioned after verifying whether the amount has been received or not. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X