Acknowledgement of Refund Claim: immediate when filed via return; otherwise within a short statutory period after complete application. Where a refund claim seeks funds from the electronic cash ledger and is made through the relevant periodic return, acknowledgement is communicated upon furnishing of that return; for all other refund claims, acknowledgement must be communicated within a short statutory period from receipt of a complete application.
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Provisions expressly mentioned in the judgment/order text.
Acknowledgement of Refund Claim: immediate when filed via return; otherwise within a short statutory period after complete application.
Where a refund claim seeks funds from the electronic cash ledger and is made through the relevant periodic return, acknowledgement is communicated upon furnishing of that return; for all other refund claims, acknowledgement must be communicated within a short statutory period from receipt of a complete application.
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