https://www.taxtmi.com/caselaws?id=80590 The Appellate Tribunal CEGAT, Bombay held that the appeal filed within the original two-year period should be considered valid despite a subsequent reduction of the limitation period to one year by an amendment in the Finance Act, 1984. The Tribunal emphasized that the right to appeal is a statutory right that cannot be divested by a subsequent enactment unless expressly provided. It invoked Sec. 6 of the General Clauses Act to support its interpretation, set aside the rejection of the appeal based on limitation, and remanded the case for consideration on merits. The Tribunal directed expedited disposal of the appeal due to the age of the refund claim. en-us Tue, 06 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80590 The Appellate Tribunal CEGAT, Bombay held that the appeal filed within the original two-year period should be considered valid despite a subsequent reduction of the limitation period to one year by an amendment in the Finance Act, 1984. The Tribunal emphasized that the right to appeal is a statutory right that cannot be divested by a subsequent enactment unless expressly provided. It invoked Sec. 6 of the General Clauses Act to support its interpretation, set aside the rejection of the appeal based on limitation, and remanded the case for consideration on merits. The Tribunal directed expedited disposal of the appeal due to the age of the refund claim. Case-Laws Central Excise Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80590