CASE LAW

Authority

One liner

2024(07)LCX0341

Gujarat High Court

Darshan Processors
Order rejecting the refund application is quashed as the original refund application was filed within the legal timeframe.
2022(01)LCX0030

Delhi High Court

National Internet Exchange Of India
Refund claim cannot be rejected as time-barred if original application was filed within limitation but later rectified.