https://www.taxtmi.com/caselaws?id=127475 A refund claim under section 13 of the Bombay Sales Tax Act may be filed after assessment, so long as it is made within the statutory limitation period fixed by reference to the assessment order. The provision does not require the claim to be lodged before assessment, and a post-assessment claim cannot be rejected on that basis alone. Non-use of Form XIX under rule 35 is only an irregularity where the application otherwise clearly discloses the ground for refund. The defect in form does not defeat the claim, and the refund application must be examined on merits. en-us Mon, 16 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 11:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127475 A refund claim under section 13 of the Bombay Sales Tax Act may be filed after assessment, so long as it is made within the statutory limitation period fixed by reference to the assessment order. The provision does not require the claim to be lodged before assessment, and a post-assessment claim cannot be rejected on that basis alone. Non-use of Form XIX under rule 35 is only an irregularity where the application otherwise clearly discloses the ground for refund. The defect in form does not defeat the claim, and the refund application must be examined on merits. Case-Laws VAT and Sales Tax Mon, 16 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127475