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Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative opinion cannot override a valid appellate order, particularly when no legal challenge exists. The refund shall be processed with potential interest for delayed payment, with the understanding that any future successful appeal would retrospectively bind the parties.
HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative opinion cannot override a valid appellate order, particularly when no legal challenge exists. The refund shall be processed with potential interest for delayed payment, with the understanding that any future successful appeal would retrospectively bind the parties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
