Tax refund entitlement arises when tax paid exceeds proper charge and the Assessing Officer is satisfied of the excess. A person is entitled to a refund where the tax paid by or treated as paid by or on behalf of that person for an assessment year exceeds the tax properly ... Summary
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Tax refund entitlement arises when tax paid exceeds proper charge and the Assessing Officer is satisfied of the excess.
A person is entitled to a refund where the tax paid by or treated as paid by or on behalf of that person for an assessment year exceeds the tax properly chargeable for that year, provided the person satisfies the Assessing Officer of that excess and thereby becomes entitled to recovery of the excess tax.
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