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    <title>2020 (6) TMI 225 - CESTAT CHANDIGARH</title>
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    <description>The appellant&#039;s appeal against the dismissal of a refund claim as time-barred was successful. The court found that the appellant was not required to file a new claim after the favorable decision on the initial claim in 2016. The authorities&#039; rejection of the 2017 claim as time-barred was deemed incorrect, as they should have acted promptly following the Commissioner&#039;s order. The impugned order was set aside, directing the authorities to comply with the Commissioner&#039;s order within 15 days. The issue of interest due to the delay was to be addressed separately.</description>
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    <pubDate>Thu, 06 Feb 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=395850</link>
      <description>The appellant&#039;s appeal against the dismissal of a refund claim as time-barred was successful. The court found that the appellant was not required to file a new claim after the favorable decision on the initial claim in 2016. The authorities&#039; rejection of the 2017 claim as time-barred was deemed incorrect, as they should have acted promptly following the Commissioner&#039;s order. The impugned order was set aside, directing the authorities to comply with the Commissioner&#039;s order within 15 days. The issue of interest due to the delay was to be addressed separately.</description>
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