Refund limitation where mixed-period demands exist bars refund for already discharged tax, and allows partial withdrawal of appeals. Amendment to Rule 164 provides that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to commencement where a notice under section 128A includes demands partly for the specified period and partly for other periods. It also allows an appellant to inform the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining period and the appeal is deemed withdrawn to that extent for the purposes of subclause (3) of section 128A.
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 where mixed-period demands exist bars refund for already discharged tax, and allows partial withdrawal of appeals.
Amendment to Rule 164 provides that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to commencement where a notice under section 128A includes demands partly for the specified period and partly for other periods. It also allows an appellant to inform the appellate authority that they do not wish to pursue the appeal for the specified period, whereupon the authority will decide the appeal for the remaining period and the appeal is deemed withdrawn to that extent for the purposes of subclause (3) of section 128A.
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