Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable
Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable Issue Whether a Proper Officer can reject a refund application at the acknowledgment stage under Rule 90(2) by issuing deficiency memos based on category selection, lack of e-BRC/FIRC when remittance advice was submitted, and bar of limitation, without adjudicating… Read More »