Delhi High Court rules in favor of assessee on refund claim limitation period

The High Court of Delhi dismissed an appeal regarding the period of limitation for a refund claim by the assessee, in favor of the assessee, relying on precedent from Commissioner of Customs v. Indian Oil Corporation.

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The High Court of Delhi dismissed an appeal regarding the period of limitation for a refund claim by the assessee, citing a previous decision in Commissioner of Customs v. Indian Oil Corporation. The appeal was dismissed in favor of the assessee.

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