Court Rules Second Refund Application Timely; Initial Application Filed Within Two-Year Limit Validates Claim.

Court Rules Second Refund Application Timely; Initial Application Filed Within Two-Year Limit Validates Claim. https://www.taxtmi.com/highlights?id=72595 Refund of excess amount paid by mistake - time limitation - relevant date - removal of defects - keeping in view the fact that the petitioner has filed the refund application within a period of two years i.e on 18.10.2019, his second application dated 05.11.2019 after removing the deficiency, could not have been rejected on the ground that it was time barred. - HC en-us Tue, 17 Oct 2023 10:40:20 +0530 Thu, 19 Oct 2023 11:42:36 +0530 TaxTMI RSS Generator Court Rules Second Refund Application Timely; Initial Application Filed Within Two-Year Limit Validates Claim. https://www.taxtmi.com/highlights?id=72595 Refund of excess amount paid by mistake - time limitation - relevant date - removal of defects - keeping in view the fact that the petitioner has filed the refund application within a period of two years i.e on 18.10.2019, his second application dated 05.11.2019 after removing the deficiency, could not have been rejected on the ground that it was time barred. - HC Highlights GST Tue, 17 Oct 2023 10:40:20 +0530 https://www.taxtmi.com/highlights?id=72595