https://www.taxtmi.com/caselaws?id=348986 The Tribunal held that the Commissioner (Appeals) erred in condoning the delay in filing the refund claim beyond the six-month period prescribed under Section 103 of the Finance Act, 2016. The Tribunal emphasized the mandatory nature of the time limit, stating that neither the Commissioner (Appeals) nor the Tribunal has the jurisdiction to extend it. The Tribunal set aside the Commissioner (Appeals) order and allowed the Revenue's appeal, highlighting the significance of adhering to statutory time limits for refund claims. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348986 The Tribunal held that the Commissioner (Appeals) erred in condoning the delay in filing the refund claim beyond the six-month period prescribed under Section 103 of the Finance Act, 2016. The Tribunal emphasized the mandatory nature of the time limit, stating that neither the Commissioner (Appeals) nor the Tribunal has the jurisdiction to extend it. The Tribunal set aside the Commissioner (Appeals) order and allowed the Revenue's appeal, highlighting the significance of adhering to statutory time limits for refund claims. Case-Laws Service Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348986