https://www.taxtmi.com/caselaws?id=235931 The Court allowed the petition, quashing the impugned order related to a refund claim of Rs. 4 lakhs. Despite acknowledging the statutory limitation for condonation of delay, the Court invoked its extraordinary jurisdiction due to the strong merits of the petitioner's case. Emphasizing the need to prevent injustice, the Court set aside the order and ruled in favor of the petitioner without claiming any interest on the refund amount, highlighting the sparing exercise of extraordinary powers in exceptional circumstances. en-us Wed, 30 Jan 2013 00:00:00 +0530 Fri, 25 Oct 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235931 The Court allowed the petition, quashing the impugned order related to a refund claim of Rs. 4 lakhs. Despite acknowledging the statutory limitation for condonation of delay, the Court invoked its extraordinary jurisdiction due to the strong merits of the petitioner's case. Emphasizing the need to prevent injustice, the Court set aside the order and ruled in favor of the petitioner without claiming any interest on the refund amount, highlighting the sparing exercise of extraordinary powers in exceptional circumstances. Case-Laws Central Excise Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235931