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MESSRS WAH NOBEL ACETATES LTD., WAH CANTT. versus SECRETARY, REVENUE DIVISION, ISLAMABAD.


Sections 67, 66 and 10 (1) Sales Tax Refund Rules, 1996 Sales Tax Refund Rules, 1998, R9 Sales Tax Refund Rules, 2000, R9 (2) Office of the Federal Tax Ombudsman Ordinance (XXV of 2000) Establishment, Section 2 (3) Delay of Input Tax on import of delayed machinery was refunded in three installments Claims for compensation Release of refund within stipulated time In confirming inappropriate delay in document verification. No document was submitted to justify the delay. The reason for approving the refund order was due to negligence and delays for no good reason. The revenue administration was established because the department had illegally delayed processing and decision on the refund request, but other documents also said that the declaration should have an effect that started production within two years. Gone

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