https://www.taxtmi.com/caselaws?id=796104 Refunds determined under Form No. 4 under the Direct Tax Vivad Se Vishwas Scheme, 2024 require an effective processing mechanism and timely credit. The stated absence of a processing module and engagement in time-barring proceedings were noted as inadequate explanations for prolonged non-credit. Although the Scheme excludes statutory interest under the Income-tax Act, that exclusion does not justify administrative delay. Further time was granted, and the matter was listed for a later date; the order was also sent to CBDT for verification and appropriate systemic action on recurring refund delays. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796104 Refunds determined under Form No. 4 under the Direct Tax Vivad Se Vishwas Scheme, 2024 require an effective processing mechanism and timely credit. The stated absence of a processing module and engagement in time-barring proceedings were noted as inadequate explanations for prolonged non-credit. Although the Scheme excludes statutory interest under the Income-tax Act, that exclusion does not justify administrative delay. Further time was granted, and the matter was listed for a later date; the order was also sent to CBDT for verification and appropriate systemic action on recurring refund delays. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796104