Assistant and Deputy Commissioners Urged to Adopt Liberal Approach for Delayed Refund Claims per Notification No. 09/2009-ST.

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....Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification itself was issued in March, 2009 thus a liberal approach for condonation of delay was required - AT....