Refund rejection for period mismatch set aside after circular permitted clubbing of periods and fresh consideration.

Refund rejection based solely on a mismatch between the return period and the refund period could not stand once a subsequent circular permitted clubbing of the relevant period. The respondents accepted that the claim required fresh consideration, so the impugned orders were set aside and the refund application was restored to the original authority for a fresh decision in accordance with law.

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Issues: Whether the rejection of the refund claim on the ground of mismatch between the return period and the refund period was sustainable, and whether the matter required reconsideration.

Analysis: The refund was rejected solely because the period of the returns filed did not match the period for which refund was sought. In view of the subsequent circular permitting clubbing of the period, the respondents accepted that the claim required fresh consideration. The impugned orders were therefore set aside and the application was restored for decision afresh in accordance with law.

Conclusion: The rejection of the refund claim could not stand and the matter was remanded to the original authority for fresh consideration.

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