Refund allowed even after 2 years since not covered under section 54
Court: Gujarat high CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 14554 of 2024Petitioner: Messrs Aalidhra Texcraft Engineers & Anr.Respondent: Union of India & OrsDate of decision: 12.12.2024Judges: Honourable Mr. Justice Bhargav D. Karia And Honourable Mr.justice D.n.ray Download Messrs Aalidhra Texcraft Engineers & Anr Vs Union of India & Ors