https://www.taxtmi.com/caselaws?id=103304 The Supreme Court allowed the appeal, overturning the High Court's decision, and ordered the refund of the excess tax amount to the appellant. The Court emphasized the importance of adhering to limitation periods for seeking refunds in tax matters and granted relief to the appellant based on the timely discovery of the excess payment. The appellant's application for refund was initially rejected as time-barred, but the Supreme Court's ruling favored the appellant, providing a favorable outcome in terms of the refund sought. en-us Mon, 18 Dec 1989 00:00:00 +0530 Mon, 09 Sep 2013 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103304 The Supreme Court allowed the appeal, overturning the High Court's decision, and ordered the refund of the excess tax amount to the appellant. The Court emphasized the importance of adhering to limitation periods for seeking refunds in tax matters and granted relief to the appellant based on the timely discovery of the excess payment. The appellant's application for refund was initially rejected as time-barred, but the Supreme Court's ruling favored the appellant, providing a favorable outcome in terms of the refund sought. Case-Laws VAT and Sales Tax Mon, 18 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103304