Pooja Engineering Co. Vs State of Maharashtra
Date: January 12, 2025
Subject Matter
Period from March 1, 2020, to February 28, 2022 is excluded, when calculating the limitation for filing refund applications
Summary
The case involves a writ petition challenging an order dated May 27, 2021, which rejected a refund application filed by the petitioner for 25 export transactions. The rejection was based on the application being deemed not filed within the 2-year lim…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally. 2. The above Writ Petition challenges the impugned Order dated 27 th May, 2021 rejecting the Refund Application filed by the Petitioner. This was a consolidated Application for 25 export transactions. 3. The Refund Application was rejecte…