https://www.taxtmi.com/caselaws?id=413290 The Karnataka High Court upheld the Tribunal's decision to allow the refund claims of the assessee, dismissing the Revenue's appeal. The court emphasized that administrative circulars cannot override statutory notifications and that the limitation period for refund claims cannot start from the date of the initial claim if it had deficiencies. The court referred to relevant judgments and held that the assessee was entitled to the benefit of exemption for refund claims related to 4% SAD paid through DEPB scrips. en-us Tue, 14 Sep 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413290 The Karnataka High Court upheld the Tribunal's decision to allow the refund claims of the assessee, dismissing the Revenue's appeal. The court emphasized that administrative circulars cannot override statutory notifications and that the limitation period for refund claims cannot start from the date of the initial claim if it had deficiencies. The court referred to relevant judgments and held that the assessee was entitled to the benefit of exemption for refund claims related to 4% SAD paid through DEPB scrips. Case-Laws Customs Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413290