https://www.taxtmi.com/caselaws?id=773079 The HC allowed the appeal and set aside the Commissioner (Appeals) order rejecting a refund claim on limitation grounds. The court held that the appellant's refund application filed on 18.01.2021 was within the extended limitation period as per SC's suo-motu writ petition (Civil) No. 3/2020, which excluded the period from 15.03.2020 to 28.02.2022 from limitation computation during Covid-19 pandemic. The court emphasized that SC orders under Articles 142 and 141 are binding on all authorities, who cannot plead ignorance of such law. The Commissioner was directed to pay the refund amount of Rs. 20,69,268 with applicable interest within two months. en-us Mon, 16 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 10:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773079 The HC allowed the appeal and set aside the Commissioner (Appeals) order rejecting a refund claim on limitation grounds. The court held that the appellant's refund application filed on 18.01.2021 was within the extended limitation period as per SC's suo-motu writ petition (Civil) No. 3/2020, which excluded the period from 15.03.2020 to 28.02.2022 from limitation computation during Covid-19 pandemic. The court emphasized that SC orders under Articles 142 and 141 are binding on all authorities, who cannot plead ignorance of such law. The Commissioner was directed to pay the refund amount of Rs. 20,69,268 with applicable interest within two months. Case-Laws Customs Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773079