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---Refund to be claimed within one year---Excessive delay in allowing appeal effect---Taxpayer contended that till filing of complaint, department, despite repeated efforts, did not allow appeal effect and issue the refund due---Revenue conceded that claims arising out of appellate orders had to be refunded but claims could not be processed unless submitted through RCPS of STARR system and manual processing of refund claims was no more permissible; and when officer concerned approached the Director General (SP&R), Federal Board of Revenue, for permission to generate electronic Refund Processing Order, it was informed that claims under S.66 of the Sales Tax Act, 1990 could be lodged at Refund Claim Counter---Validity---Revenue despite admitting the claim of refund, showed inability to p...
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