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SC dismissed revenues appeal where no satisfactory explanation was furnished for delay in filing appeal

SC dismissed revenues appeal where no satisfactory explanation was furnished for delay in filing appeal

Facts: Wardha Power Company Ltd. (“the assessee”) filed refund application in respect of services consumed in SEZ. However, the Adjudicating Authority (“the revenue”) denied refund claims filed by assessee on the view that there was no nexus between services and operation carried out in SEZ.

On appeal, the Tribunal set aside order of revenue on grounds of non-examination of relevant evidence. Additionally, it observed that the revenue did not conduct an enquiry wherever needed. Against order of the Tribunal, the revenue preferred an appeal before Supreme Court with a delay of 242 days.

Issue involved: Whether since delay has not been satisfactorily explained, appeal was liable to be dismissed on ground of delay alone?

Held: The Hon’ble Supreme Court vide Civil Appeal Diary No(s). 38985/2018 dated January 2, 2019 held that there was a delay of 242 days in filing said appeal and no satisfactory reason has been explained by revenue for such delay. Accordingly, the Supreme Court did not condone delay in filing appeal by the revenue and dismissed the appeal on merits.

 

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