Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no...

Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of the provisional assessment. Further the refund is payable to the appellant - assessee with interest as per sub-section 4 of Section 18, subject to the test of unjust enrichment as required under sub-section 5. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X