2017 (11) TMI 1321

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant Shri D. Santhana Gopalan, Adv., for the Respondent ORDER The respondents are public charitable society registered under Public Societies Registration Act with the sole object of undertaking charitable activities. 2.   The respondents were entrusted by the Government of Tamilnadu with the task of building 1104 houses at Nagapattinam, Tirunelveli and Kanyakumari ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the refund claim for the period 01.10.2005 to 31.12.2005 was filed beyond the period of 120 days as mentioned in Notification No.32/2005.  After adjudication, the original authority rejected the entire refund claims. In 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.&nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad given benefit to the appellant.   He further submitted that there is no dispute with regard to the fact that the steel and cement were used for construction of houses for the Tsunami victims. The respondent has complied with all the conditions and produced necessary certificates from the District Collector/Sub-Divisional Magistrate. He pleaded that the Commissioner (Appeals) has right....