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2019 (6) TMI 1194

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.... JASWANT SINGH, J. (ORAL) CM No.6323-CII of 2019 in STA No.9 of 2019 (O&M), CM No.7197-CII of 2019 in STA No.11 of 2019 (O&M) and CM No.7061-CII of 2019 in STA No.12 of 2019 (O&M) Prayer in the above mentioned applications is for condoning the delay of 326 days (CM No.6323-CII of 2019 in STA No.9 of 2019), 285 days (CM No.7197-CII of 2019 in STA No.11 of 2019 ) and 285 days (CM No.7061....

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....early receipt of funds than the actual date prescribed in Letter of Credit), which implies that the services have been used for receiving the funds "ahead of the prescribed date" and not for "receipt of funds" and the same does not fall under the purview of specified services used for export for granting refund/rebate under the provisions of Notification No.41/2012-ST dated 29.06.2012?" The app....