The revenue has refunded the amount to CLC Industries Ltd instead issuing the refund in the name of CLC & Sons . On writ the notice was issued to the department . The matter was listed for hearing on 8 -4 -2021 .
CLC & Sons (P) Ltd v. Dy. CIT (2021) 281 Taxman 17 (Delhi) (HC)
S. 237 : Refunds – Refund was erroneously refunded to another company – Notice was issued to the department [ Art. 226 ]