Interest of Refund: Dept cannot invoke Benefit of Extended Limitation in the absence of Fraud on the part of Taxpayer, rules CESTAT [Read Order]

By Taxscan Team - On March 16, 2022 6:03 am - 2 mins read

Interest - Refund - department - Extended Limitation - Fraud - Taxpayer - CESTAT - Taxscan

The Delhi bench of the CESTAT has held that the department cannot avail the benefit of extended period of limitation is not available to Revenue in the present matters, there being no element of fraud, mis-statement or contumacious conduct on the part of the taxpayer. Tribunal Member (Judicial) Mr. Anil Choudhary was considering an appeal…

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