https://www.taxtmi.com/caselaws?id=787044 Whether respondents must process and grant pending Fringe Benefit Tax refunds despite IT system limitations: the court applies the principle that administrative or technical difficulties cannot extinguish a statutory refund entitlement, and that statutory obligations to rectify, adjust and pay interest remain enforceable. The statutory scheme provides for interest on delayed refunds under the relevant provisions invoked, and rectification is the appropriate procedural remedy. Outcome: respondents directed to pass rectification orders, process the specified refunds and pay statutory interest within the timeframe ordered. en-us Mon, 16 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787044 Whether respondents must process and grant pending Fringe Benefit Tax refunds despite IT system limitations: the court applies the principle that administrative or technical difficulties cannot extinguish a statutory refund entitlement, and that statutory obligations to rectify, adjust and pay interest remain enforceable. The statutory scheme provides for interest on delayed refunds under the relevant provisions invoked, and rectification is the appropriate procedural remedy. Outcome: respondents directed to pass rectification orders, process the specified refunds and pay statutory interest within the timeframe ordered. Case-Laws Income Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787044