Allowing the petition the Court held that , it is the duty of the Authority to pass orders on claim of refunds without delay and with in three months from the receipt of the a copy of order. ( AY.2015-16 )
Aircel Ltd. v. DCIT (2018) 404 ITR 455 / 169 DTR 327/ 304 CTR 630 (Mad) (HC)
S. 237 : Refunds -Duty of the Authority to pass orders on claim of refunds without delay and with in three months from the receipt of the a copy of order.