Petitioner's Challan Typo Corrected by Tax Officer, Refund Released Despite Higher Authority's Silence.

Petitioner mentioned TAN instead of PAN on challans for excise duty refund. HC directed Deputy Commissioner Income Tax, Circle-1, Jammu to correct challan error within two weeks, with or without Chief Commissioner's approval, and release payable amount to petitioner. If no approval received, deemed granted for Deputy Commissioner to make correction and release payment. .....

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