2020 (1) TMI 327

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....ated:- 9-12-2019<br>WRIT APPEAL No.286 OF 2019 (T-TAR) - -<br>Customs<br>THE HON&#39;BLE MR. JUSTICE RAVI MALIMATH AND THE HON&#39;BLE MR. JUSTICE M. NAGAPRASANNA APPELLANTS: SRI LAKSHMINARYANA N HEGDE, ADVOCATE RESPONDENTS: SRI PRASHANTH S SHIVADASS, ADVOCATE, ASSISTANT SOLICITOR GENERAL - SERVED AND UNREPRESENTED JUDGMENT Aggrieved by the order dated 20.03.2018 passed in Writ Petitio....

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.... the learned Counsel sought leave to address arguments on merit. 3. The only contention of the appellants is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly. 4. The case of respondent Nos.3 and 4 is that during the period from June 2009 till October 2009, the petitioner had supplied computer systems to Export Oriented Units....