https://www.taxtmi.com/caselaws?id=127193 The court upheld the Commissioner's decision that the appellant's refund claims for the first two assessment periods were time-barred. However, the case was remanded for further review of the claim for the third period, which was filed within the prescribed time limit and deserved consideration based on the legal position established by a relevant High Court decision. The court emphasized the importance of assessing claims in line with legal decisions and granted the appellant an opportunity to have the claim for the third period reexamined. en-us Tue, 19 Aug 1952 00:00:00 +0530 Thu, 28 Feb 2013 11:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127193 The court upheld the Commissioner's decision that the appellant's refund claims for the first two assessment periods were time-barred. However, the case was remanded for further review of the claim for the third period, which was filed within the prescribed time limit and deserved consideration based on the legal position established by a relevant High Court decision. The court emphasized the importance of assessing claims in line with legal decisions and granted the appellant an opportunity to have the claim for the third period reexamined. Case-Laws VAT and Sales Tax Tue, 19 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127193