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2012 (11) TMI 185 - HC - Income TaxRefund of TDS u/s 195 - Whether any latter amendment in the instructions issued by the CBDT can be the ground for declining the claim of the assessee - Whereas grounds of the assessee’s case duly covered under the circular prior to amendment - Held that:- The petitioner had already made an application on 20.9.1999 giving details of the refund claim. The respondents did not respond to such an application for a considerable period of time despite reminders from the petitioner. More than six months passed before the application of the petitioner was even attended to. If later on the rule position changed by virtue of the subsequent circular issued by the Board, the petitioner can hardly be penalized by withholding the refund claim which was covered under the earlier circular dated 6.8.1998. Therefore revenue has erred in applying subsequent circular dated 20.4.2000 on this case. Appeal disposed accordingly – in favour of assessee
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