9911796707
TMI Blog2020 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... and there seems to be no discussion on the issue of limitation - HELD THAT:- The present Appeal disposed off with liberty to the Revenue to raise the said issue again before the learned Tribunal and we expect the learned Tribunal to pronounce upon the said issue after giving opportunity of hearing to both the parties. X X X X Extracts X X X X X X X X Extracts X X X X ..... t by a number of decisions and in particular the judgment of the Hon'ble High Court in BNP Paribas Sundaram Global Securities Operations Private Limited 2018-TIOL-1126-HC-MAD-ST, wherein it has been held that registration of assessee's premises is not a pre-requisite for claiming credit of refund under Rule 5 of CCR 2004. The issue also stands squarely covered by following case laws:- i) GST, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the Revenue submitted that though the issue was covered by the aforesaid Judgment of the High Court, the learned Tribunal has failed to decide the question of limitation for filing refund claim by the Assessee before the Authority concerned even tough a ground in this regard was raised in the Grounds of Appeal before the learned Tribunal. He further submitted that such a ground is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present Appeal with liberty to the Revenue to raise the said issue again before the learned Tribunal and we expect the learned Tribunal to pronounce upon the said issue after giving opportunity of hearing to both the parties. With this observation, the present Appeal is disposed of. No costs. Consequently, the connected Miscellaneous Petition is also closed. X X X X Extracts X X X X X X X X Extracts X X X X
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