Whether refund claim filed pursuant to favorable Order of appellate authority can be rejected on grounds of limitation ?
Issue Favourable to Tax Payer ?:- yes
Held - Notwithstanding the petitioner had prevailed in his challenge to the order dated 20.06.2019, whereby its application for refund of 326/- was.....
Issue Favourable to Tax Payer ?:- yes
Held - As there is no stay granted to the orders passed by CESTAT in the only appeal filed by petitioner and no appeal has been filed challenging t.....