THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

3] (for short ‘the Act, 1944’) which has been made applicable to service tax matters by virtue of Section 83 of the Finance Act, 1944, which stipulates that any person seeking refund of any duty may make an application before the Assistant/Deputy Commissioner of Central Excise, within one year from the relevant date. The Commissioner (Appeals)’s order dated