Delhi HC Upholds Refund Claim Despite Revenue's Appeal, Aligns with Precedent

The Delhi HC dismissed the revenue's appeal on a refund claim, finding it not time-barred despite circulars suggesting otherwise. The decision aligned with precedent and was upheld by the first appellate authority and CESTAT.

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The Delhi High Court dismissed the appeal by the revenue regarding a refund claim, as the claim was not time-barred despite circulars stating otherwise. The decision was based on a previous ruling and upheld by the first appellate authority and CESTAT.

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