2017 (10) TMI 842

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....lant Ms. Swarupa M. Advocate for the Respondent ORDER Per Bench The appellants are a public charitable society registered under Public Societies Registration Act with the sole object of undertaking charitable activities. 2. The appellants were entrusted by the Government of Tamilnadu with the task of building 1104 houses at Nagapattinam, Tirunelveli and Kanyakumari Districts at a co....

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.... appeal, Commissioner (Appeals) set aside the order passed by the original authority and directed sanction of the 9 refund claims, if otherwise eligible and in order. 3. At the time of hearing, the learned AR Shri B. Balamurugan submitted that time for filing refund claim mentioned in the Notification is 60 days and the refund claim have to be filed on quarterly basis. The refund claim for Octo....

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....essary certificates from the District Collector/Sub-Divisional Magistrate. She pleaded that the Commissioner (Appeals) has rightly given benefit of sanction of refund. 5. We have heard both sides. 6. As per clause (c) of the exemption Notification, the refund claim has to be filed within 60 days at the end of the relevant quarter and such period may be extended by the jurisdictional Excise o....