Pending refund claims will be processed under existing law provisions for tax and interest only. Pending refund claims for tax and interest already filed will be disposed of in accordance with the existing law and the applicable transitional provision; such claims remain subject to the legal procedure that governed them when they were submitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pending refund claims will be processed under existing law provisions for tax and interest only.
Pending refund claims for tax and interest already filed will be disposed of in accordance with the existing law and the applicable transitional provision; such claims remain subject to the legal procedure that governed them when they were submitted.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.