https://www.taxtmi.com/caselaws?id=387808 The Court held that the refund claim made within one year from the date of the Appellate Authority's order was within the limitation period. The Court emphasized the timeline for refund claims and the applicability of judgments or orders of the Appellate Authority in determining the refund period. The doctrine of merger was cited, determining that the relevant date for refund claims is the date of the Appellate Authority's decision. The denial of the refund claim was deemed unjustifiable, and the substantial questions of law were answered in favor of the assessee, directing the revenue to consider and expedite the refund claim. The appeal was allowed. en-us Fri, 13 Sep 2019 00:00:00 +0530 Wed, 04 Nov 2020 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387808 The Court held that the refund claim made within one year from the date of the Appellate Authority's order was within the limitation period. The Court emphasized the timeline for refund claims and the applicability of judgments or orders of the Appellate Authority in determining the refund period. The doctrine of merger was cited, determining that the relevant date for refund claims is the date of the Appellate Authority's decision. The denial of the refund claim was deemed unjustifiable, and the substantial questions of law were answered in favor of the assessee, directing the revenue to consider and expedite the refund claim. The appeal was allowed. Case-Laws Service Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387808