TMI Blog2020 (1) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... quent to the order dated 21.3.2016 and the relevant date of filing the refund was 21.03.2016 - Revenue claims that the refund claim is highly time barred - HELD THAT:- It is fact on record that initially the refund claim was filed on 29.6.2012, the same was allowed by the Commissioner (Appeals) on 21.3.2016. Instead of sanctioning the refund claim, the revenue preferred to file appeal before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der is gross violation of legal principle. Appeal allowed - decided in favor of appellant. - ST/60296/19-SM - FINAL ORDER No.60018/2021 - Dated:- 13-1-2021 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri T.R. Venkataraman, CA for the Appellants Shri H.S. Brar, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said application was entertained, the refund claim was allowed on 9.04.2018 by the adjudicating authority. Thereafter, the ld. Commissioner reviewed the order of sanctioning the refund claim on 12.7.2018. The department filed appeal before the Commissioner (Appeals) who held that the refund filed by the appellant is time barred by limitation vide order dated 28.11.2018. Against the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod June, 2012 which is highly time barred. The appellant again filed refund application on 13.2.2018 consequent to the order dated 21.3.2016. The relevant date of filing the refund was 21.03.2016. Therefore, the refund claim is highly time barred. 5. Heard the parties and considered the submissions. 6. It is fact on record that initially the refund claim was filed on 29.6.2012, the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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