TMI Blog2019 (8) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction of this Court to interfere in the legislation so as to enlarge the period of limitation as provided in the notification. The beneficial notifications have to be interpreted strictly and once the condition of the notification is not satisfied, the benefit cannot be extended. The Authorities working under the Act are bound by the provisions of the Act and notification in question has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided under a contract entered prior to 1-3-2015. Refund applications were required to be filed by the assessee within a period of six months from the date when the President has given his assent to the Finance Bill. The said assent was given on 14 May, 2016 which became the relevant date for the purpose of considering the limitation of six months as provided in the notification. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund applications were required to be filed by 13-11-2016 the appellants have admittedly filed the application on 18-11-2016. The said fact is not being disputed by the appellant and their only contention is that as he was not well, two days delay may be condoned. 5. I find that there is no power or jurisdiction of this Court to interfere in the legislation so as to enlarge the period of limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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