2024 (2) TMI 1135

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....ng aggrieved by the order of the Madhya Pradesh High Court dated 01.04.2019 dismissing the writ petition filed by the appellant under Article 226 of the Constitution, the appellant has preferred this appeal. Briefly stated the facts are that by an order dated 28.12.2017 the Assistant Commissioner, C.G.S.T. and Central Excise Division, Jabalpur No.1 rejected the claims for refund to an extent of Rs.3,83,67,782/- (Rupees Three Crores, Eighty Three lakhs, Sixty Seven Thousand, Seven Hundred Eighty Two only) for the period 20.01.1978 to 07.01.1991. The said order was initially assailed by the appellant in W.P. No. 5452/2018 before the High Court. However, the said writ petition was withdrawn with liberty to file an appeal before the concerne....

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....tial assent. The proviso to sub-section 3A of Section 85 of the Finance Act, 1994, states that if the Appellate Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months may condone the delay and allow the appeal to be presented within a further period of one month. That in the instant case, the order of the Adjudicating Authority was passed on 28.12.2017 but the order was received by the Appellate Authority only on 08.01.2018. That as against the said order, the appellant preferred W.P. No.5452/2018 and thereafter on the withdrawal of the said writ petition with liberty to avail of the appellate remedy, the appeal was filed on 11.04.2018. The Appel....

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....g the claims for refund made by the appellant herein on 28.12.2017 which order was received by the appellant on 08.01.2018. The appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994. However, for reasons best known to the appellant, it approached the High Court under the W.P. 5452/2018. However, the High Court while permitting the appellant to withdraw the said writ petition by its order dated 12.03.2018 also reserved liberty to the appellant herein to seek alternative statutory remedy available in law. Therefore, the period during which the matter was pending before the High Court, i.e. from 05.03.2018 to 12.03.2....