https://www.taxtmi.com/caselaws?id=413635 Bombay HC dismissed a review petition filed with 50-day delay concerning refund claims and bank guarantee encashment. The court held that grounds raised by petitioners constituted appeal grounds rather than valid review grounds under Section 114 and Order 47 Rule 1 of CPC 1908. No error apparent on record was found, nor were there documents unavailable during original hearing despite due diligence. The court determined insufficient cause existed to rehear the concluded matter, making it unfit for review. en-us Mon, 04 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413635 Bombay HC dismissed a review petition filed with 50-day delay concerning refund claims and bank guarantee encashment. The court held that grounds raised by petitioners constituted appeal grounds rather than valid review grounds under Section 114 and Order 47 Rule 1 of CPC 1908. No error apparent on record was found, nor were there documents unavailable during original hearing despite due diligence. The court determined insufficient cause existed to rehear the concluded matter, making it unfit for review. Case-Laws GST Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413635