Refund availability restricted where demand spans specified and other periods; appellant may opt out of pursuing the specified period. Amendment limits refund entitlement where a notice, statement, or order mixes demand for the specified period with demand for other periods, disallowing refunds for tax, interest, or penalty already discharged in full before the amendment. It also permits an appellant to intimate that they will not pursue the appeal for the specified period, enabling the appellate authority to decide the appeal for the remaining periods and treating the intimation as withdrawal to that extent for statutory purposes.
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 availability restricted where demand spans specified and other periods; appellant may opt out of pursuing the specified period.
Amendment limits refund entitlement where a notice, statement, or order mixes demand for the specified period with demand for other periods, disallowing refunds for tax, interest, or penalty already discharged in full before the amendment. It also permits an appellant to intimate that they will not pursue the appeal for the specified period, enabling the appellate authority to decide the appeal for the remaining periods and treating the intimation as withdrawal to that extent for statutory purposes.
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