https://www.taxtmi.com/caselaws?id=300224 The Appellate Tribunal CESTAT CHANDIGARH set aside the impugned order in an appeal against the rejection of a refund claim due to a delay in filing. The tribunal found that the Ld. Commissioner (Appeals) exceeded jurisdiction by accepting the appeal filed beyond the prescribed period under Section 85(3) of the Finance Act, 1994. Emphasizing the importance of adhering to statutory time limits, the tribunal allowed the appeal with any consequential relief, highlighting the significance of procedural compliance and respect for jurisdictional boundaries in legal proceedings. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 18 Jan 2022 08:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300224 The Appellate Tribunal CESTAT CHANDIGARH set aside the impugned order in an appeal against the rejection of a refund claim due to a delay in filing. The tribunal found that the Ld. Commissioner (Appeals) exceeded jurisdiction by accepting the appeal filed beyond the prescribed period under Section 85(3) of the Finance Act, 1994. Emphasizing the importance of adhering to statutory time limits, the tribunal allowed the appeal with any consequential relief, highlighting the significance of procedural compliance and respect for jurisdictional boundaries in legal proceedings. Case-Laws Service Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300224