Refund Denial Overturned: Section 11B Time Limits Contradict Article 265; Doctrine of Merger Influences Outcome.

Refund Denial Overturned: Section 11B Time Limits Contradict Article 265; Doctrine of Merger Influences Outcome. https://www.taxtmi.com/highlights?id=49997 Refund claim - time limitation - Section 11B - The doctrine of merger applicable to the case on hand - the view of the respondent-revenue in denying the refund claimed by the appellant is unjustifiable and hit by Article 265 of the Constitution of India. en-us Sat, 02 Nov 2019 11:13:44 +0530 Sat, 02 Nov 2019 11:13:21 +0530 TaxTMI RSS Generator Refund Denial Overturned: Section 11B Time Limits Contradict Article 265; Doctrine of Merger Influences Outcome. https://www.taxtmi.com/highlights?id=49997 Refund claim - time limitation - Section 11B - The doctrine of merger applicable to the case on hand - the view of the respondent-revenue in denying the refund claimed by the appellant is unjustifiable and hit by Article 265 of the Constitution of India. Highlights Service Tax Sat, 02 Nov 2019 11:13:44 +0530 https://www.taxtmi.com/highlights?id=49997