Held - In our view, the appellate authority appears to have misconstrued the submission of the petitioner. Case of the petitioner is that petitione.....

Held - We are of the view that Rule 90(3) cannot be applied in the manner as sought to be done by the Adjudicating Authority. Merely because certai.....

Held - We find that there is no dispute that the appellant had filed the refund claim on 03.12.2010 i.e. within the prescribed time limit. However,.....

Held -The rejection of refund claims as time-barred by ignoring the date of initial filing of the claim is not sustainable. The Tribunal in the cas.....

Held - Needless to say that the date of original submission has to be taken for computing the period of one year as it is the date on which the app.....