Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be offset by demand of refund on the ground that it is erroneous.
Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be offset by demand of refund on the ground that it is erroneous.
Note: It is a system-generated summary and is for quick reference only.