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2010 (9) TMI 254 - PUNJAB AND HARYANA HIGH COURT
Refund- The assessee sought refund after the limitation period contending that denial of refund will be violation of Article 265 of the Constitution and, therefore, applications for refund should have been allowed even after limitation. Court disallowed the refund mentioning that refund application beyond period specified under Section 11B of the Act could not be entertained unless refund was as a consequence of declaration of a provision as unconstitutional.