https://www.taxtmi.com/caselaws?id=406620 The case involved a dispute over the denial of a refund of Rs. 28,77,899 following the setting aside of a tax demand by CESTAT. The Commissioner (Appeals) rejected the appeal as time-barred, leading to the current litigation. The judgment discussed the application of Indian Limitation Act principles, the necessity of proper documentation for refund processing, jurisdictional issues due to the transition to the GST regime, and the requirement for excise officials to verify refund eligibility. Ultimately, the court allowed the appeal, remanding it for reevaluation in line with the observations made, ensuring a fair consideration of the refund claim. en-us Fri, 16 Apr 2021 00:00:00 +0530 Tue, 22 Feb 2022 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406620 The case involved a dispute over the denial of a refund of Rs. 28,77,899 following the setting aside of a tax demand by CESTAT. The Commissioner (Appeals) rejected the appeal as time-barred, leading to the current litigation. The judgment discussed the application of Indian Limitation Act principles, the necessity of proper documentation for refund processing, jurisdictional issues due to the transition to the GST regime, and the requirement for excise officials to verify refund eligibility. Ultimately, the court allowed the appeal, remanding it for reevaluation in line with the observations made, ensuring a fair consideration of the refund claim. Case-Laws Central Excise Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406620