AI Structured Summary
Not yet generated for this judgment
Judgment
A.R. Tiwari, J.—The parties are heard.
The petitioner claims that it is entitled to get refund for the period from June, 1979 to March, 1984 and from 1-4-1984 to 1-4-1985 from respondent No. 1. The amount of refund is about Rs. 4,70,000/-. This refund was refused by respondent No. 3. Against the order of refusal by respondent No. 3, an appeal lies to the Tribunal.
The petitioner frankly concedes the position that appeal does lie but by now this stands barred by time.
In my view, a more satisfactory solution is available on the terms of statute itself. I do not find any sufficient cause to entertain this dispute under extraordinary jurisdiction of Article 226 or 227 of the Constitution of India.
I, therefore, dispose of this petition by making the following directions :-
(a) If the petitioner so feels, an appeal may be preferred to the Tribunal by 15-4-1994.
(b) As the petitioner was diligently prosecuting this petition, I further direct that in case the appeal is preferred by the aforesaid date, the respondents shall not take any objection with regard to limitation and the delay shall be treated as condoned. The Tribunal shall, therefore, decide the matter on merits.
This petition is, thus, disposed of with the directions as indicated above, but without any orders as to costs.