Tax Refund of Rs. 24.83 Lakhs Approved Without Interest Due to Delayed Filing Beyond Six-Year Limitation Period

HC ruled against granting interest on delayed tax refund while upholding the refund claim itself. The respondent's application for condonation of delay, filed on 25.07.2016, was deemed time-barred as it exceeded the six-year limitation period from assessment year 2008-09, which expired on 31.03.2015. Per Instruction No.13/2006, refund claims below Rs. 50 lakhs require filing within six years from the relevant assessment year's end. While the court directed processing of the Rs. 24,83,851 refund amount, it set aside the Single Judge's order regarding interest payment, noting that interest applies only for delays attributable to the revenue authorities, not for taxpayer's delay in filing. .....

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