https://www.taxtmi.com/caselaws?id=430590 The court dismissed the appeal, directing the appellant to process the refund application as per law. It emphasized that limitation for refund claims cannot be prescribed by a notification and must adhere to statutory provisions. The court's decision was based on established legal principles and interpretations from previous judgments, ensuring consistency and adherence to the law. If an appeal was preferred and tagged with another case pending in the Supreme Court, the final decision would abide by the Supreme Court's ruling in that matter. en-us Wed, 09 Nov 2022 00:00:00 +0530 Wed, 23 Nov 2022 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430590 The court dismissed the appeal, directing the appellant to process the refund application as per law. It emphasized that limitation for refund claims cannot be prescribed by a notification and must adhere to statutory provisions. The court's decision was based on established legal principles and interpretations from previous judgments, ensuring consistency and adherence to the law. If an appeal was preferred and tagged with another case pending in the Supreme Court, the final decision would abide by the Supreme Court's ruling in that matter. Case-Laws Customs Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430590