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    <title>2023 (4) TMI 494 - BOMBAY HIGH COURT</title>
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    <description>HC allowed the appeal challenging the refund application rejection. The court set aside the previous orders and directed the Appellate Authority to re-examine the limitation period considering SC&#039;s pandemic-related orders. The Appellate Authority was given 12 weeks to reconsider the case, taking into account the exceptional circumstances during the Covid-19 pandemic.</description>
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      <description>HC allowed the appeal challenging the refund application rejection. The court set aside the previous orders and directed the Appellate Authority to re-examine the limitation period considering SC&#039;s pandemic-related orders. The Appellate Authority was given 12 weeks to reconsider the case, taking into account the exceptional circumstances during the Covid-19 pandemic.</description>
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