Limitation period of one year is not applicable for claiming refund of taxes paid under protest
Court :
High Court of Punjab and Haryana
Brief :
It is imperative that such provisions must be restored in the GST Law so as not to sow the seeds of any fresh ground for litigation in GST regime, which is being envisaged as an epic reform of indirect taxation post-independence.
Citation :
Commissioner of Central Excise Commissionerate, Chandigarh-1 Vs. Ind. Swift Lands Ltd. [(2017) 78 taxmann.com 209 (Punjab & Haryana)]
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Bimal Jain
Published in Excise
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