TMI BlogDenial of refund claim - The Explanation, which states that the amount shall not be refunded in any...Denial of refund claim - The Explanation, which states that the amount shall not be refunded in any case on the basis that dealer had filed the tax at a higher rate, results in invidious discrimination towards those who have paid the tax at a higher rate, like the appellants, when compared with that category of the persons who were defaulters and have now been allowed to pay the tax at the rate of 1% for the relevant period. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
