https://www.taxtmi.com/caselaws?id=448109 A delegated rule cannot impose a limitation period that extinguishes a statutory refund right where the parent Act does not authorise such restriction. On that basis, rejection of the refund claim as time-barred under the rule was unsustainable. Outstanding dues could be adjusted only within the limits of the Act and Rules, and later-arising dues could not be used to defeat a pending refund claim. Prolonged delay in processing the application, without satisfactory explanation, also supported the taxpayer's entitlement to statutory interest. The refund rejections were quashed and the authorities were directed to compute the refund with interest in accordance with law. en-us Wed, 26 Apr 2023 00:00:00 +0530 Fri, 12 Jan 2024 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448109 A delegated rule cannot impose a limitation period that extinguishes a statutory refund right where the parent Act does not authorise such restriction. On that basis, rejection of the refund claim as time-barred under the rule was unsustainable. Outstanding dues could be adjusted only within the limits of the Act and Rules, and later-arising dues could not be used to defeat a pending refund claim. Prolonged delay in processing the application, without satisfactory explanation, also supported the taxpayer's entitlement to statutory interest. The refund rejections were quashed and the authorities were directed to compute the refund with interest in accordance with law. Case-Laws VAT and Sales Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448109