2021 (6) TMI 185

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..... ion - period of limitation - Validity and Vires of Section 103(3) of the Finance Act, 1994 - HELD THAT:- It was held by the High Court that The substantive right to claim the refund in favour of the .....

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..... 018 - - - Dated:- 17-2-2021 - Mr. A.M. Khanwilkar, Ms. Indu Malhotra and Mr. Ajay Rastogi, JJ. ORDER We have heard learned counsel for the parties. Having regard to the fact situation of .....

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