Limitation for claiming refund – An unending battle

by | Oct 14, 2020 | Articles | 0 comments

NITYA Tax Associates is proud to present their recent write-up in the ‘Article’ series on trending indirect tax issues. A gist of the next article in the series is as under:

Article 51 – “Limitation for claiming refund – An unending battle”

You may win a war, but the battle continues!!

The statement is truer in context where a legal dispute does not get over with the taxpayer accomplishing a favourable decision on merits. In fact, it is a beginning for another unending battle in claiming refund of the amount pre-deposited or deposited earlier. Mostly, Revenue is rejecting refund claim on arbitrary, perverse, and extraneous grounds, pushing the taxpayer into long drawn litigation. As for the taxpayer, his legal right to refund after winning on merits is scuttled in the conundrum of legal battle.

Amongst several parameters used by Revenue to reject the refund claim, Our Partner, Mr. Dharnendra Kumar Rana and Associate, Mr. Ayush Agarwal have discussed certain aspects relating to limitation for filing refund claims arising out of a judgment, decree, order or direction passed by an Appellate Authority, Appellate Tribunal or Court.

Please click below to read our latest article titled Limitation for claiming refund – An unending battle on the issue.

NITYA I Article 51 I Limitation for claiming refund – An unending battle


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