2018 (4) TMI 653

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..... A/85647/2018 - Dated:- 7-3-2018 - MRS. ARCHANA WADHWA, MMBER (JUDICIAL) Appearance: Shri D.S. Dhauhan, Supdt. (AR) for Appellant None for Respondent Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has rejected the Revenue s appeal, Revenue has further filed the present appeal. 2. After hearing the learned AR, I find .....

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..... within one year from the end of the quarter, for which the refund pertains. Rule 5 read with notification 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter. Therefore, the refund cannot be filed before completion of the quarter. Accordingly the period for filing refund is reckoned from the date immediately after a particular quarte .....

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