https://www.taxtmi.com/caselaws?id=214209 The appellate Commissioner's order granting a refund without a time bar was upheld due to the absence of valid grounds for challenge. The claim for refund by the Central Warehousing Corporation was deemed not time-barred, with reliance placed on a Board's Circular and a Tribunal's decision. The Revenue did not contest this reliance, leading to the dismissal of the department's application seeking a stay on the order. The judgment emphasized the necessity of presenting substantive grounds for challenging legal interpretations in tax refund cases. en-us Tue, 27 Sep 2011 00:00:00 +0530 Thu, 21 Jun 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214209 The appellate Commissioner's order granting a refund without a time bar was upheld due to the absence of valid grounds for challenge. The claim for refund by the Central Warehousing Corporation was deemed not time-barred, with reliance placed on a Board's Circular and a Tribunal's decision. The Revenue did not contest this reliance, leading to the dismissal of the department's application seeking a stay on the order. The judgment emphasized the necessity of presenting substantive grounds for challenging legal interpretations in tax refund cases. Case-Laws Service Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214209