Prism Johnson Limited Vs Union Of India
Date: June 13, 2022
Subject Matter
Reasons assigned for rejection of refund , though not elaborate, doesn't not vitiate the impugned
Summary
The claim for refund has been declined by assigning reasons which may be cryptic on bare perusal but are sufficient to enable the assessee to know the exact cause for rejection of the claim for refund. The reasons assigned could have been more elabor…
Both the writ petitions, namely, W.P. No.9226 of 2020 and W.P. No.9231 of 2020 involve common question of facts as well as law and, therefore, are being decided by this common order. 2. These petitions assail not only the show cause notices issued but also the consequential orders passed by the competent authority refusing claim for refund of accumulated credit of compensation cess. 3. …