https://www.taxtmi.com/caselaws?id=426678 The Court directed the respondents to refund the excess tax paid by the petitioner along with interest within four weeks of the order to prevent unjust enrichment and ensure timely relief to the taxpayer. The judgment emphasized the right to refund under Section 143(1) of the Income Tax Act and rejected the Tax Department's argument that would lead to unjust enrichment. The Court clarified that the refund is deemed to be included in the return filed, and delays in issuing refunds should be avoided to prevent interest accrual at the taxpayer's expense. en-us Tue, 16 Aug 2022 00:00:00 +0530 Mon, 02 Jan 2023 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426678 The Court directed the respondents to refund the excess tax paid by the petitioner along with interest within four weeks of the order to prevent unjust enrichment and ensure timely relief to the taxpayer. The judgment emphasized the right to refund under Section 143(1) of the Income Tax Act and rejected the Tax Department's argument that would lead to unjust enrichment. The Court clarified that the refund is deemed to be included in the return filed, and delays in issuing refunds should be avoided to prevent interest accrual at the taxpayer's expense. Case-Laws Income Tax Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426678