Refund Allowed for Unadjusted GAR Challan Deposit; Not Considered Tax or Duty by Appellant's Subsequent Returns.

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....Refund claim - time limitation - Denial of refund of certain amount deposited through GAR challan - The said deposit has never been adjusted against any tax liability in any subsequent return filed by appellant. In this circumstances, it is found that the amount deposited has never attained character of tax or duty. - Refund allowed - AT....