2020 (1) TMI 432

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....f the court was made by Dr.VINEET KOTHARI, J.) The Revenue has filed this Appeal against order passed by the learned CESTAT on 15.2.2019 whereby the learned Tribunal has disposed of the Appeal filed by the Revenue in favour of the Respondent/Assessee holding that the controversy involved in the case on hand is covered by a judgment of jurisdictional High Court. 2. The relevant portion of the or....

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....) GSTL 45 (Mad.) ii) mPortal India Wireless Solutions Private Limited 2012 (27) STR 134 (Kar.) iii) GST, Chennai vs. Verizon Data Services India Pvt. Ltd. C.M.A.No.2667/2014 dated 22.6.2017. Even in a recent decision in BNP Paribas Sundaram Global Securities Operations Private Limited, the Hon'ble High Court of Madras, has inter alia held that Rule 5 of CCR, 2004, does not stipulate registra....

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....esent Memorandum of appeal which is also quoted below for ready reference:- "H. The issue of limitation for filing refund was raised in the appeal filed by the Department before Hon'ble CESTAT against Order-in-Appeal No.158/2011 9 (MST) dated 19.9.2011 (included in the combined Order-in-Appeal Nos.158/2011 (MST) to 170/2011 (MST) all dated 19.9.2011). But the CESTAT Final Order 40369/2019 dated ....