Revenue Concedes Wrongful Tax Payment; Refund Claim Valid Despite Delay in Requesting at Supply Time.

Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained. .....

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