High Court Settles Tax Refund Case Under Vivad se Vishwas Scheme; No Limitation for Excess Tax Refunds Noted.

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....Refund of excess Tax - Rectification of mistake u/s 154 - settlement of case under the Vivad se Vishwas scheme under VSV Act, 2020 - u/s 237 under Chapter XIX of the Income Tax Act, there is no limitation prescribed for granting refund of the amount paid in excess as tax. - HC....