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Madras HC: Assessee to Claim Tax Refund Within 3 Years from Date of Payment - (26 Apr 2022)

DIRECT TAXATION

Madras High Court has observed that any tax collected without authority would indeed amount to unfair enrichment and the assessees must claim a tax refund collected or retained by the state within three years from the date of their payments to the department.

Tags : MADRAS HIGH COURT   THREE YEARS   TAX REFUND  

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