Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained.
Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained.
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