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PROXIMA STEEL FORGE PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
J.s. Bedi
Res. Counsel
Ajay Kalra

Petitioner / Applicant

PROXIMA STEEL FORGE PVT. LTD.

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Oct 3, 2024
Order No.

CWP-21975-2024

Citation

2024(10) TAXREPLY 11150
Original Order
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ORDER

SANJEEV PRAKASH SHARMA , J. (ORAL) 1. A refund application was filed by the petitioner claiming refund of Rs. 2,02,09,111/-. Said refund application was rejected by the then concerned Assistant Commissioner, on the ground of limitation stating that the refund application has been filed after a period of two years, as provided under the Circular dated 20.07.2021. 2. The appeal was preferred by the petitioner, which came to be allowed by the Joint Commissioner vide order dated 29.08.2023 and it was held as under:- “…. Thus, I hold that the refund claim should not have been rejected on the grounds of being time barred. Therefore, I remand back the instant matter to the proper officer to examine the refund application of the appellant afresh and on merits alone. The proper officer shall pass a detailed speaking, order after going through the submissions of the appellant and he shall adhere to the principles of Natural Justice.. 4. In view of the above, I pas....

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