https://www.taxtmi.com/caselaws?id=466480 Petitioner paid tax under an incorrect head and is entitled to recovery of the excess amount together with up-to-date interest; respondents are directed to verify the annexed challans and, if excess payment is established and no statutory or procedural impediment exists, to refund the excess sum expeditiously. The refund process is to be completed preferably within eight weeks from verification. The operative effect is a verification-driven obligation on the revenue authority to process and pay the excess tax with applicable interest once the excess payment is confirmed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Mon, 09 Feb 2026 21:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466480 Petitioner paid tax under an incorrect head and is entitled to recovery of the excess amount together with up-to-date interest; respondents are directed to verify the annexed challans and, if excess payment is established and no statutory or procedural impediment exists, to refund the excess sum expeditiously. The refund process is to be completed preferably within eight weeks from verification. The operative effect is a verification-driven obligation on the revenue authority to process and pay the excess tax with applicable interest once the excess payment is confirmed. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466480