2025 (10) TMI 1459

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....geswara Rao, Consultant. For the Respondent : Shri B. Sangameshwar Rao, Authorized Representative ORDER This appeal has been filed against the impugned order / O.I.A No. HYD-SVTAX-RRC-APP-081-19-20 dated 04.02.2010 passed by Learned Commissioner(Appeals). Learned Commissioner(Appeals), has rejected the appeal on limitation ground under Section 85(3A) of the Finance Act. 2. M/s. Imagina....

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....d correcting para portion of OIO No.247/2017-19 Gach Div Refund dated 09/01/2018 which read as "I reject an amount of Rs 5,89,829/- (Rupees Five lakhs eighty nine thousand eight hundred and twenty nine only) towards ineligible refund as detail supra". 6. Appeal was filed by the assessee before the Commissioner (Appeals) against ROM Order No.01/2018-19 Gachibowli-Refund dated 27/02/2019 and the ....

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..... He has, inter alia, relied on the jurisdictional High Court's decision in the case of M/s Resolute Electronics Pvt Ltd., Vs UOI [2015 (319) ELT 51 (AP)] and M/s Star Enterprises Vs Joint Commissioner, Guntur [2016 (41) STR 20 (AP)] to support that the provisions prescribed under the law are absolutely rigid and it cannot be extended either directly or indirectly even by a court of law. 8. Hea....

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....senting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month." 11. Appellant was stated at the time of appeal before Commissioner(Appeals), that they received the impugned order dated 27.02.2019 on 02.03.2019 and the appeal was filed on 10.08.2019 and thus there was a delay of 101 days in filing the appeal before Learned Commissione....