TMI BlogRefund of the excess tax collected - the time limit prescribed for filing such declarations is directory...Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer having accepted the Form “C” declarations and considered the same, it is deemed that the assessing officer of IOCL was satisfied that there was sufficient cause which prevented the dealer from filing Form “C” declaration within the time stipulated under the Act and the rules framed thereunder. - Refund to be granted with interest - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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