Newby Teas Overseas Private Limited Vs Joint Commissioner (Appeals)
Date: August 3, 2022
Subject Matter
Refund rejected on grounds of limitation remanded back though Notf 13/2022-CT was not in existence at the time of rejection
Summary
The petitioner has challenged an order of the appellate authority regarding the rejection of their claim for a refund. The petitioner argues that their claim is covered by a notification issued by the Central Board of Indirect Taxes and Customs. The…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned order of the appellate authority dated 20th April, 2022 arising out of the original order of rejection of the petitioner’s claim of refund in question which was rejected on the ground of limitation. Petitioner has placed a noti…