Refund processing: vouchers must accompany orders and refunds be disposed promptly, with inspections and disciplinary action enforced. Refund vouchers must invariably accompany orders giving rise to refunds and IACs/ITOs must maintain the prescribed Register of Receipt of Refund Application to enable prompt disposal; delays and failure to issue refunds must be investigated, interest paid where applicable, and written explanations obtained from responsible officials.
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 processing: vouchers must accompany orders and refunds be disposed promptly, with inspections and disciplinary action enforced.
Refund vouchers must invariably accompany orders giving rise to refunds and IACs/ITOs must maintain the prescribed Register of Receipt of Refund Application to enable prompt disposal; delays and failure to issue refunds must be investigated, interest paid where applicable, and written explanations obtained from responsible officials.
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