https://www.taxtmi.com/caselaws?id=28770 Refund arising from excess tax recovered during the deceased's lifetime was treated as property passing on death for estate duty purposes. The refund claim survived through the widow as heir and legal representative, and the fact that the contingency for payment arose after death did not prevent inclusion. Applying section 2(16) of the Estate Duty Act, 1953, the text states that property passing on death includes property passing after an interval, whether certainly or contingently. On that basis, the refund retained the character of the deceased's property and was chargeable to estate duty. en-us Thu, 14 Oct 1982 00:00:00 +0530 Thu, 25 Feb 2010 15:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28770 Refund arising from excess tax recovered during the deceased's lifetime was treated as property passing on death for estate duty purposes. The refund claim survived through the widow as heir and legal representative, and the fact that the contingency for payment arose after death did not prevent inclusion. Applying section 2(16) of the Estate Duty Act, 1953, the text states that property passing on death includes property passing after an interval, whether certainly or contingently. On that basis, the refund retained the character of the deceased's property and was chargeable to estate duty. Case-Laws Income Tax Thu, 14 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28770