Tax Refund Claim: Misconstruction of Rules Leads to One-Year Filing Limit u/s 11B.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - it is a case of the tax collected by the authorities under the Rules by misconstruction or wrong interpretation of the provisions - refund claim would fall within the purview of Section 11B - period of limitation of one year is applicable - AT....