Refund claim rejection requires notice, opportunity to reply and a reasoned order under prescribed refund forms. A refund claim cannot be rejected summarily: the proper officer must issue a notice in the prescribed form requiring a reply, consider the applicant's ... Summary
Refund claim rejection requires notice, opportunity to reply and a reasoned order under prescribed refund forms.
A refund claim cannot be rejected summarily: the proper officer must issue a notice in the prescribed form requiring a reply, consider the applicant's response, and then accept or reject the claim by passing an order in the prescribed order form, thereby ensuring notice, opportunity to be heard, and a recorded reasoned decision.
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