Delay in refund claim disposal: deficient claims may be issued show cause notices and decided within three months. Where refund claims are incomplete in particulars or not supported by required documents, the Department may reject them by issuing a Show Cause Notice specifying deficiencies; after observing the principles of Natural Justice the claims should be disposed of on merits, and no refund claim should be kept pending beyond the prescribed three-month period, with field formations advised to ensure quick scrutiny and timely finalisation.
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.
Delay in refund claim disposal: deficient claims may be issued show cause notices and decided within three months.
Where refund claims are incomplete in particulars or not supported by required documents, the Department may reject them by issuing a Show Cause Notice specifying deficiencies; after observing the principles of Natural Justice the claims should be disposed of on merits, and no refund claim should be kept pending beyond the prescribed three-month period, with field formations advised to ensure quick scrutiny and timely finalisation.
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