https://www.taxtmi.com/caselaws?id=259019 A refund claim supported by a tax deduction certificate could not be refused merely because the assessee did not separately prove deposit of the deducted tax; once Form C-II was produced, the department had to verify the certificate's genuineness and treat the tax as payment on the assessee's behalf for credit purposes. The refund application also had to be presented before the authority having monetary jurisdiction, and where the amount exceeded the prescribed limit of Rs. 50,000, the Deputy Commissioner had no jurisdiction to entertain or decide it. The rejection order was therefore set aside and the matter was to be placed before the competent Joint Commissioner for fresh consideration. en-us Mon, 23 Feb 2015 00:00:00 +0530 Tue, 20 Oct 2015 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259019 A refund claim supported by a tax deduction certificate could not be refused merely because the assessee did not separately prove deposit of the deducted tax; once Form C-II was produced, the department had to verify the certificate's genuineness and treat the tax as payment on the assessee's behalf for credit purposes. The refund application also had to be presented before the authority having monetary jurisdiction, and where the amount exceeded the prescribed limit of Rs. 50,000, the Deputy Commissioner had no jurisdiction to entertain or decide it. The rejection order was therefore set aside and the matter was to be placed before the competent Joint Commissioner for fresh consideration. Case-Laws VAT and Sales Tax Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259019