Whether refund claim filed pursuant to favorable Appellate Order 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 - The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/200.....
Issue Favourable to Tax Payer ?:- no
Held - There is no dispute that after adjudication / assessment, the appellant did remit the CVD plus BCD and the same was not under protest and, a.....
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.....