https://www.taxtmi.com/caselaws?id=429448 The Gujarat HC admitted the appeal on substantial questions of law concerning refund claims under Notification No. 12/2013-ST, including whether the one-year time limit runs from the ISD invoice, whether consolidated quarterly refund claims could cover earlier invoices, whether any discretion existed to permit a delayed claim, whether the Tribunal could condone delay, and whether remand for verification of credit distribution to the SEZ unit was proper. The Court treated the remaining proposed questions as covered by the questions already framed, indicating that the appeal would proceed on those substantial legal issues. en-us Fri, 23 Sep 2022 00:00:00 +0530 Sat, 29 Oct 2022 09:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429448 The Gujarat HC admitted the appeal on substantial questions of law concerning refund claims under Notification No. 12/2013-ST, including whether the one-year time limit runs from the ISD invoice, whether consolidated quarterly refund claims could cover earlier invoices, whether any discretion existed to permit a delayed claim, whether the Tribunal could condone delay, and whether remand for verification of credit distribution to the SEZ unit was proper. The Court treated the remaining proposed questions as covered by the questions already framed, indicating that the appeal would proceed on those substantial legal issues. Case-Laws Central Excise Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429448