https://www.taxtmi.com/caselaws?id=770268 A refund rejection was invalid because it was passed by the Assistant Commissioner, although the governing circular reserved refund claims above the relevant monetary threshold to the Special Commissioner. The court held that an order made by an officer lacking prescribed jurisdiction could not be sustained, and the refund dispute had to be reconsidered afresh by the competent authority. The matter was remanded for fresh adjudication in accordance with law, with expeditious disposal directed in view of the delay and the age of the refund periods. en-us Wed, 26 Mar 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770268 A refund rejection was invalid because it was passed by the Assistant Commissioner, although the governing circular reserved refund claims above the relevant monetary threshold to the Special Commissioner. The court held that an order made by an officer lacking prescribed jurisdiction could not be sustained, and the refund dispute had to be reconsidered afresh by the competent authority. The matter was remanded for fresh adjudication in accordance with law, with expeditious disposal directed in view of the delay and the age of the refund periods. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770268