https://www.taxtmi.com/article/detailed?id=253 Excess tax collected or paid in error should be treated as money held on behalf of the taxpayer and refunded by the revenue as an obligation rather than a discretionary concession. Administrative reluctance often results in technical refusals, delay, and litigation; courts treat interest as compensation for wrongful retention. A reported dispute where refund claims were repeatedly denied illustrates procedural inconsistencies and the need for authorities to maintain refundable-tax accounts and to voluntarily grant refunds when legal non-liability is established. en-us Thu, 25 Dec 2008 00:00:00 +0530 Thu, 25 Dec 2008 11:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=253 Excess tax collected or paid in error should be treated as money held on behalf of the taxpayer and refunded by the revenue as an obligation rather than a discretionary concession. Administrative reluctance often results in technical refusals, delay, and litigation; courts treat interest as compensation for wrongful retention. A reported dispute where refund claims were repeatedly denied illustrates procedural inconsistencies and the need for authorities to maintain refundable-tax accounts and to voluntarily grant refunds when legal non-liability is established. Articles Service Tax Thu, 25 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=253