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    <title>Assessee denied KVAT refund due to late filing; personal health issues not valid for delay condonation.</title>
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    <description>Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of delay for any such reasons - Refund not allowed - HC</description>
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      <description>Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of delay for any such reasons - Refund not allowed - HC</description>
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      <law>VAT and Sales Tax</law>
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