Refunds under Estate Duty Act may be deferred pending appeal unless security for potential duty is furnished. Refunds under the Estate Duty Act are to be issued promptly from the date of the order giving rise to the refund. Where the order is subject to appeal or further proceedings and the Assistant Controller believes payment would prejudice revenue, the refund may be granted only after the accountable person furnishes security satisfactory to the Controller for any estate duty that may arise from the appeal or proceedings.
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.
Refunds under Estate Duty Act may be deferred pending appeal unless security for potential duty is furnished.
Refunds under the Estate Duty Act are to be issued promptly from the date of the order giving rise to the refund. Where the order is subject to appeal or further proceedings and the Assistant Controller believes payment would prejudice revenue, the refund may be granted only after the accountable person furnishes security satisfactory to the Controller for any estate duty that may arise from the appeal or proceedings.
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