MESSRS PAKISTAN MINERAL DEVELOPMENT CORPORATION, HYDERABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 10 and 34 of the Federal Tax Ombudsman Ordinance Office (XXV of 2000), Section 2 (3) were exempted by the Refund Additional Tax Appellate Tribunal on the basis of which the Appellate Tribunal's short order has been approved. The appellate tribunal did not explain the facts and reasons on which the appellate tribunal had received the compulsory surplus tax, the additional sales tax was imposed by the appellate tribunal application for the refund of the additional tax, and ten reminders were sent. The Tribunal's order should have been executed, but no refund was paid, but for a year and a half the department did not take any action and did not respond to letters and reminders and instead went to the Complainant / Reviewer. Order to receive and submit. If the Department wanted to file an appeal before the Appellate Tribunal, they should have made it within the time limit specified. The tribunal order case approved by the appellate tribunal should have been applied as well, the matter was held pending for more than two years, without any justification, thus, by the sales tax authority Federal Was blue. The Tax Ombudsman recommended that the Central Board of Revenue be directed to collect customs, sales tax and central excise to decide on the refund request within 15 days.
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