Refund claim processing must follow expedited timelines with prompt document requests and sanctioned conclusion within prescribed limits. All refund applications shall be processed within 15 days to determine correctness/admissibility; if unsupported or defective, the assessee will be informed to furnish documents and correct the claim within the next 15 days; the refund may then be sanctioned without further delay but in no case beyond a period of three months.
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.
Refund claim processing must follow expedited timelines with prompt document requests and sanctioned conclusion within prescribed limits.
All refund applications shall be processed within 15 days to determine correctness/admissibility; if unsupported or defective, the assessee will be informed to furnish documents and correct the claim within the next 15 days; the refund may then be sanctioned without further delay but in no case beyond a period of three months.
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