https://www.taxtmi.com/caselaws?id=167683 The High Court dismissed the Revenue's appeal and affirmed the Tribunal's decision to grant the input tax refund to the assessee. Emphasizing the importance of following correct tax periods for rebate claims, the Court upheld the assessee's right to receive a legitimate refund under the law. The Court criticized the assessing authority for denying the input tax rebate and clarified that the delay in claiming the refund does not affect the assessee's entitlement. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167683 The High Court dismissed the Revenue's appeal and affirmed the Tribunal's decision to grant the input tax refund to the assessee. Emphasizing the importance of following correct tax periods for rebate claims, the Court upheld the assessee's right to receive a legitimate refund under the law. The Court criticized the assessing authority for denying the input tax rebate and clarified that the delay in claiming the refund does not affect the assessee's entitlement. Case-Laws VAT and Sales Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167683