Taxpayer's Refund Claim Delayed Due to Jurisdictional Issues and COVID-19, High Court Allows Consideration on Merits.

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....Petitioner diligently pursued refund claim. Payments delayed due to arbitration dispute. Refund claim filed timely with jurisdictional authority. Delay occurred due to lack of jurisdiction and COVID-19 pandemic. HC held compelling circumstances existed for condoning delay in filing application u/s 119(2)(b) before CBDT. Petition allowed, directing consideration of claim on merits.....