2022 (10) TMI 1006

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....HI, 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 Balani for the Gandhi Law Associates for....

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....nment 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 correctly sanctioned by the Adjudicating Authority as the Respo....

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....im 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, which is vested with the Assistant/Deputy Commissioner of Central Excise; (v....