TMI Blog2018 (1) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... n Act has to be followed? - Held that: - the refund claim by an assessee originate on account of the fact that such duty was not required to be paid. If refunds are allowed without adhering to the limitation provided under the said Section, the Section would become infructuous and otiose - It is well settled law that any interpretation, which render a particular provisions of law infructuous, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be made and stands retained by the Revenue without any authority of law, the refunds should have been sanctioned without raising the objection of time bar. The Lower Authority has observed that the refunds claim stands filed by the assessee after a period of 2 years and 9 months from the date of payment, in the light of Hon ble Supreme Court procedure in the case of M/s Hari Nagar Sugar Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not required to be paid. If refunds are allowed without adhering to the limitation provided under the said Section, the Section would become infructuous and otiose. It is well settled law that any interpretation, which render a particular provisions of law infructuous, has to be avoided. 4. Further the departmental authorities as also the Tribunal being a creature of the Act are bound by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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