2018 (4) TMI 1222

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.... Shri R. Subramaniyam, AC (AR), for the Appellant Ms. Minchu Punnoose, Advocate, for the Respondent Per: Sulekha Beevi C.S. The issue arising for consideration in both these appeals being the same they were heard together and are disposed by this common order, 2. The respondent is a non-governmental organization engaged in rehabilitation and house construction work in the Tsunami af....

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.... before the Tribunal. 3. The Ld. AR, Shri R. Subramaniyam, AC, appearing on behalf of the Revenue reiterated the grounds of appeal. 4. The Ld. Counsel, Ms. Minchu Punnoose, appearing for the respondent submitted that one of the conditions for availing the benefit of Notification Non 32/2005 was to produce completion Certificate issued by the district Collector. The said Certificate was issue....

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....after obtaining the completion Certificate issued by the district Collector. Since such Certificate can be obtained only after completion of the construction, the time would start running only when the said Certificate has been issued to the respondent. Thus, the Commissioner (Appeals) has rightly held that the refund claim is not hit by time bar. The Tribunal vide Final Order No. 41347/2017 dated....