https://www.taxtmi.com/caselaws?id=434014 The court directed the respondent to refund the excess amount of Rs.4.11 Crore adjusted beyond 20% of the demand. The court also instructed the petitioner to cooperate in the early disposal of the appeal, with the Appellate Authority mandated to decide within eight weeks. Refund processing was set within four weeks, allowing direct service through e-mode. The judgment emphasized compliance with CBDT guidelines, ensuring procedural fairness in refund adjustments and expediting the appeal process to protect the petitioner's rights. en-us Tue, 10 Jan 2023 00:00:00 +0530 Wed, 15 Feb 2023 08:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434014 The court directed the respondent to refund the excess amount of Rs.4.11 Crore adjusted beyond 20% of the demand. The court also instructed the petitioner to cooperate in the early disposal of the appeal, with the Appellate Authority mandated to decide within eight weeks. Refund processing was set within four weeks, allowing direct service through e-mode. The judgment emphasized compliance with CBDT guidelines, ensuring procedural fairness in refund adjustments and expediting the appeal process to protect the petitioner's rights. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434014