https://www.taxtmi.com/caselaws?id=161230 Limitation for a refund application under the proviso to section 29-A of the U.P. Trade Tax Act runs from the date on which the Tribunal's order is actually or constructively communicated to the assessee, not merely from the date the order is made. Where the refund claim arises from reduction of tax in appeal, the assessee becomes entitled to seek refund under section 29-A(3), and an application cannot be rejected as time-barred if the prescribed period is counted only from the date of the order without proof of communication. The relevant starting point is the date of knowledge where that fact is not disputed. en-us Tue, 13 May 1997 00:00:00 +0530 Thu, 09 Jan 2014 18:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161230 Limitation for a refund application under the proviso to section 29-A of the U.P. Trade Tax Act runs from the date on which the Tribunal's order is actually or constructively communicated to the assessee, not merely from the date the order is made. Where the refund claim arises from reduction of tax in appeal, the assessee becomes entitled to seek refund under section 29-A(3), and an application cannot be rejected as time-barred if the prescribed period is counted only from the date of the order without proof of communication. The relevant starting point is the date of knowledge where that fact is not disputed. Case-Laws VAT and Sales Tax Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161230