https://www.taxtmi.com/caselaws?id=41369 The Delhi High Court directed the Central Government to hear the appellant's objections and make a decision within three months, emphasizing that any refund should be processed within two months from the decision date. The court clarified that the limitation period specified in Section 131(5) for non-levy or short-levy did not apply to erroneous refund cases, and dismissed the appellant's plea for writs of certiorari and mandamus, directing the Central Government to hear the appeal on merits without the limitation bar. en-us Thu, 28 Oct 1976 00:00:00 +0530 Tue, 14 Apr 2015 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41369 The Delhi High Court directed the Central Government to hear the appellant's objections and make a decision within three months, emphasizing that any refund should be processed within two months from the decision date. The court clarified that the limitation period specified in Section 131(5) for non-levy or short-levy did not apply to erroneous refund cases, and dismissed the appellant's plea for writs of certiorari and mandamus, directing the Central Government to hear the appeal on merits without the limitation bar. Case-Laws Customs Thu, 28 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41369