https://www.taxtmi.com/caselaws?id=159489 A claim for refund of tax paid in excess must be pursued within a reasonable time, even if revision proceedings are pending. The Tribunal held that pending revisions did not by themselves justify refusal of refund, but the claimant's right to seek reimbursement was lost where the application was filed after an inordinate delay. As the applicant knew of the alleged excess payments at least by January 1988 yet sought refund only on 14 June 1991, the delay exceeded the period ordinarily applicable to refund claims and was held unreasonable. The refund application was therefore barred by limitation and could not be entertained. en-us Wed, 04 Sep 1991 00:00:00 +0530 Tue, 26 Nov 2013 13:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159489 A claim for refund of tax paid in excess must be pursued within a reasonable time, even if revision proceedings are pending. The Tribunal held that pending revisions did not by themselves justify refusal of refund, but the claimant's right to seek reimbursement was lost where the application was filed after an inordinate delay. As the applicant knew of the alleged excess payments at least by January 1988 yet sought refund only on 14 June 1991, the delay exceeded the period ordinarily applicable to refund claims and was held unreasonable. The refund application was therefore barred by limitation and could not be entertained. Case-Laws VAT and Sales Tax Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159489