TMI Blog2017 (4) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... o meet the eventuality of delay in filing the refund. In other words, it does not confer jurisdiction on the sanctioning authority to condone the delay - Revenue’s stay application allowed - decided in favor of Revenue. - ST/10264/2017 - M/10155/2017 - Dated:- 29-3-2017 - Dr D.M. Misra, Member (Judicial) and Shri Raju, Member (Technical) For Applicant(s) : Shri N Satwani, Authorised Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to condone the delay is not vested with the Ld. Commissioner(Appeals), hence the Order is without jurisdiction and is non est in law. 3. The Ld Advocate Shri V K Jain, for the appellant submits that the provision of Sec. 103 of the Finance Act, 1994, inserted through the amending Finance Act,2016, is directory in nature and not a mandatory provision, like Sec. 11B of CEA, 1944, hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract which had been entered into before the 1st date of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date, subject to the condition that Ministry of Civil Aviation or, as the case may be, the Ministry of Shipping in the Government of India certifies that the contract had been entered into before the 1st day of March, 2015. (2) Refund shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, we find force in the submission of the Revenue. Accordingly, considering the balance of convenience is in favour of the Revenue, we allow the Revenue s stay application and since substantial question of law is involved, and at the request of both the sides, we fix the appeal for final hearing on 05th April, 2017. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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