Electronic Refund Claims Valid if Filed on Time, Even if Documents Submitted Later in Physical Form to Officer.

Refund claims - period of limitation where refund claim was filed electronically within prescribed time - They later submitted in physical form all these documents with Jurisdictional officer - refund cannot be rejected on the ground of time bar - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X