https://www.taxtmi.com/highlights?id=51131 Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained. en-us Fri, 10 Jan 2020 06:56:12 +0530 Fri, 10 Jan 2020 06:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51131 Refund Claim - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained. Highlights Customs Fri, 10 Jan 2020 06:56:12 +0530 https://www.taxtmi.com/highlights?id=51131