2020 (1) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irumalaisamy JUDGMENT (Judgment of 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 C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase laws:- i) GST, Chennai vs. CESTAT, Chennai 2017 (3) 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribunal. He further submitted that such a ground is reiterated as Ground 'H' in the present 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.158/20....