TaxTMI 
TaxTMI 
Supreme Court Prioritizes Substantive Justice Over Technicalities in Delay Condonation for Refund Claims.
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....Condonation of delay - delay in filing claim of refund of amount - It is well settled law by the Hon'ble Supreme Court that instead of rejecting the matters on technicalities, the Courts shall do substantive justice by deciding the case on merits.....