2022 (10) TMI 1006

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....MA FOR THE APPELLANT MR MIHIR JOSHI, SR.ADVOCATE, MR VIPIN JAIN, MS SHILPA BALANI, MS DIMPLE GOHIL, MR NISARG DESAI FOR GANDHI LAW ASSOCIATES FOR THE OPPONENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr.Utkarsh Sharma for the appellant whereas learned senior advocate Mr.Mihir Joshi appears with learned advocate Mr.Vipin Jain and learned advocate Ms.Shilpa B....

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....n No.12/2013-ST dated 01.07.2013 issued by the Government of India, Ministry of Finance, Department of Revenue is not applicable to the refund claims covered by Table- II of Form A-4 of Notification No.12/2013-ST dated 01.07.2013; (ii) Whether the Tribunal, was right to hold that the refund claim in respect of Table-II, Form A-4 of Notification No.12/2013-ST dated 01.07.2013 has been corr....

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....ng Authority has exercised discretion power to allow filing of refund claim beyond one year by the appellant, when Adjudicating Authority has not recorded any reasons/findings to condone such delay; (v) Whether the Tribunal has the power (or) jurisdiction to condone the delay in filing the refund claim as per clause (e) of the Para 3(III) of the Notification No.12/2013-ST dated 01.07.2013....

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....r the Tribunal, was right to hold and interpret that mandatory time limit to file refund claim prescribed in clause (e) of the Para 3(III) of the Notification No.12/2013-ST dated 01.07.2013 issued by the Government of India, Ministry of Finance, Department of Revenue is not applicable to the refund claims covered by Table-II of Form A-4 of Notification No.12/2013- ST dated 01.07.2013; (ii....