2025 (6) TMI 1192

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....ate with Shri Rishin Gala, C. A. For the Respondent : Shri C. S. Vinod, Asstt. Commissioner, Authorised Representative ORDER Short issue involved in this appeal is related to the legality of the order passed by the Commissioner (Appeals) on dated 17.08.2022 in not allowing refund claim filed by the Appellant on the ground of limitation without consideration of general period of exemption ....

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....ave heard submissions from both the sides. Ld. Counsel for the Appellant Mr. Kevin Gogri, argued that in suo-motu writ (Civil) No.3/2020, Hon'ble Supreme Court had excluded the period of limitation falling between 15.03.2020 and 28.02.2022 vide their orders dated 23.03.2020, 08.03.2021 and 10.01.2022 but without taking the said period into consideration. Ld. Commissioner (Appeals) had confirmed th....

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....n-Original and Order-in-Appeal passed by the Refund Sanctioning Authority as well as Commissioner (Appeals) respectively. The ground taken by the appellant here is not available as its submission before them except a noting that few days (4 days) delay has occurred due to Covid-19 Pandemic. However, Hon'ble Supreme Court's order being law of land and the authorities below can not take a plea that ....

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.... In computing the period of limitation for any suit, appeal, application or proceedings, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 6. This being the position of law which is further affirmed in Saiher Supply Chain consulting Pvt. ....