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    <title>2012 (5) TMI 113 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to allow the refund claim of the assessee for an amount deposited voluntarily in response to a show cause notice, rejecting the Revenue&#039;s argument of limitation. The Court emphasized the timely filing of the refund claim before the appeal by the Revenue was disposed of, stating that the deposited amounts were related to the show cause notice. The Court ruled in favor of the assessee, affirming the Tribunal&#039;s grant of the refund without costs.</description>
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    <pubDate>Wed, 21 Mar 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 113 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=213121</link>
      <description>The High Court upheld the Tribunal&#039;s decision to allow the refund claim of the assessee for an amount deposited voluntarily in response to a show cause notice, rejecting the Revenue&#039;s argument of limitation. The Court emphasized the timely filing of the refund claim before the appeal by the Revenue was disposed of, stating that the deposited amounts were related to the show cause notice. The Court ruled in favor of the assessee, affirming the Tribunal&#039;s grant of the refund without costs.</description>
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      <pubDate>Wed, 21 Mar 2012 00:00:00 +0530</pubDate>
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