https://www.taxtmi.com/caselaws?id=261170 The High Court overturned the Tribunal's decision to dismiss a restoration application and allowed the Civil Miscellaneous Appeal filed by a government undertaking against a rejected refund claim. The Court held that the Tribunal erred in requiring COD clearance, emphasizing that post the Electronics Corporation of India case, COD clearance was no longer necessary for appeals involving State Governments and their instrumentalities. The Court accepted the appellant's argument that the COD clearance requirement was outdated and ruled in favor of the appellant, setting aside the Tribunal's order and allowing the appeal. en-us Thu, 11 Jun 2015 00:00:00 +0530 Sat, 10 Oct 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261170 The High Court overturned the Tribunal's decision to dismiss a restoration application and allowed the Civil Miscellaneous Appeal filed by a government undertaking against a rejected refund claim. The Court held that the Tribunal erred in requiring COD clearance, emphasizing that post the Electronics Corporation of India case, COD clearance was no longer necessary for appeals involving State Governments and their instrumentalities. The Court accepted the appellant's argument that the COD clearance requirement was outdated and ruled in favor of the appellant, setting aside the Tribunal's order and allowing the appeal. Case-Laws Customs Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261170