Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request.

Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request. https://www.taxtmi.com/highlights?id=24789 Denial of refund claim - the Commissioner has the power and discretion under proviso (i) to Rule 173L to entertain an application within a total period of two years. This is a case where the Commissioner should have at least exercised the said discretion in favour of the assessee - HC en-us Thu, 17 Sep 2015 11:02:10 +0530 Thu, 17 Sep 2015 11:02:10 +0530 TaxTMI RSS Generator Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request. https://www.taxtmi.com/highlights?id=24789 Denial of refund claim - the Commissioner has the power and discretion under proviso (i) to Rule 173L to entertain an application within a total period of two years. This is a case where the Commissioner should have at least exercised the said discretion in favour of the assessee - HC Highlights Central Excise Thu, 17 Sep 2015 11:02:10 +0530 https://www.taxtmi.com/highlights?id=24789