https://www.taxtmi.com/caselaws?id=384636 The court held in favor of the petitioner, ruling that the refund claims could not be rejected based on being filed beyond one year from the relevant date. It was emphasized that a second refund application was unnecessary according to the SPIC Ltd. judgment. The respondent was directed to process and make the refunds as per the Appellate Authority's orders within 12 weeks. The writ petitions were allowed, and the connected miscellaneous petitions were closed without costs. en-us Mon, 29 Jul 2019 00:00:00 +0530 Sat, 14 Dec 2019 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384636 The court held in favor of the petitioner, ruling that the refund claims could not be rejected based on being filed beyond one year from the relevant date. It was emphasized that a second refund application was unnecessary according to the SPIC Ltd. judgment. The respondent was directed to process and make the refunds as per the Appellate Authority's orders within 12 weeks. The writ petitions were allowed, and the connected miscellaneous petitions were closed without costs. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384636