Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to...

Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the absence of any time limit prescribed under the law, even at this stage, the original adjudicating authority can issue a fresh show-cause notice and consider the refund claim. - AT .....

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