https://www.taxtmi.com/caselaws?id=431194 A subsequent departmental order sanctioning refund for an earlier period was treated as a material circumstance in deciding whether sufficient cause existed for condonation of delay. Although the appellant's conduct was criticised because earlier and later filings were delayed, the Court held that the Tribunal should have considered the connected refund development before rejecting the condonation applications outright. The Tribunal's refusal to interfere was therefore unsustainable, and the miscellaneous applications were restored for fresh consideration, with liberty to the revenue to raise its interest-related contention before the Tribunal. en-us Thu, 01 Dec 2022 00:00:00 +0530 Mon, 24 Jul 2023 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431194 A subsequent departmental order sanctioning refund for an earlier period was treated as a material circumstance in deciding whether sufficient cause existed for condonation of delay. Although the appellant's conduct was criticised because earlier and later filings were delayed, the Court held that the Tribunal should have considered the connected refund development before rejecting the condonation applications outright. The Tribunal's refusal to interfere was therefore unsustainable, and the miscellaneous applications were restored for fresh consideration, with liberty to the revenue to raise its interest-related contention before the Tribunal. Case-Laws Service Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431194