Refund availability limited where tax already discharged; appeals may be partially relinquished to restrict period under dispute. The Rules amend refund and appellate procedures so that payments and refunds are confined to the period specified in the provision; refunds are barred for tax, interest, and penalty already discharged in full for that specified period where a demand covers both the specified period and other periods; appellants may intimate they will not pursue the appeal for the specified period, prompting the appellate authority to decide only on the remaining period and deeming the appeal withdrawn to that extent.
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 limited where tax already discharged; appeals may be partially relinquished to restrict period under dispute.
The Rules amend refund and appellate procedures so that payments and refunds are confined to the period specified in the provision; refunds are barred for tax, interest, and penalty already discharged in full for that specified period where a demand covers both the specified period and other periods; appellants may intimate they will not pursue the appeal for the specified period, prompting the appellate authority to decide only on the remaining period and deeming the appeal withdrawn to that extent.
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