The Federal Board of Revenue (FBR) has clarified that in a case where refund becomes due to any person in consequence of a decision or judgement at any stage after the issuance of this notification, the sales tax or federal excise duty deposited by that person under this notification shall be refunded to him.
In this regard, the FBR has issued instructions to the Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) here on Wednesday.