Refund limitation clarified: no refund where tax was fully discharged before amendment; appeals may be partially withdrawn instead. Amendment provides that no refund is available for tax, interest or penalty already discharged for the entire earlier period prior to the amendment where a notice, statement or order includes demand partly for that period and partly for other periods. It further allows an applicant in an appeal to intimate that they will not pursue the appeal for the earlier period, whereupon the appellate authority or tribunal shall decide the matter for the other period and the appeal is deemed withdrawn to the extent of that intimation.
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Refund limitation clarified: no refund where tax was fully discharged before amendment; appeals may be partially withdrawn instead.
Amendment provides that no refund is available for tax, interest or penalty already discharged for the entire earlier period prior to the amendment where a notice, statement or order includes demand partly for that period and partly for other periods. It further allows an applicant in an appeal to intimate that they will not pursue the appeal for the earlier period, whereupon the appellate authority or tribunal shall decide the matter for the other period and the appeal is deemed withdrawn to the extent of that intimation.
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