TMI Blog2018 (4) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the district Collector with regard to the completion of the house/project - Since such Certificate can be obtained only after completion of the construction, the time would start running only when the said Certificate has been issued to the respondent. Refund not hit by time bar - appeal dismissed - decided against Revenue. - E/245/2009 & E/353/2011 - 40264-40265/2018 - Dated:- 30-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31/2005-ST dated 17.08.2005. The original authority rejected the refund claims on the ground of being time barred. The respondent filed appeal before Commissioner (Appeals) who held that respondents are eligible for refund. The refund sanctioning authority sanctioned refund against which department filed appeal before Commissioner (Appeals). Vide order impugned herein the Commissioner (Appeals) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal records. 6. The department is aggrieved by the sanctioning of refund. It needs to be noted that the Notification No. 32/2005 states that the time limit for filing refund is 60 days and the refund sanctioning authority is empowered to condone the delay of 60 days. One of the condition for claiming refund as per the notification is to furnish a Certificate issued by the district Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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