“Supreme Court’s Ruling: Clarifying Appeals Deadline”

Background:

• Refund Claim: M/s. MPPKVV Co. Ltd. sought a refund of INR 3,83,67,782/- for the period between January 20, 1978, and January 07, 1991.
• Rejection and Appeals: The Assistant Commissioner rejected the refund on December 28, 2017. The Appellant filed a writ petition before the High Court, which was later withdrawn.

Key Issue:

• Exclusion of Pending Period: Whether the period during which the matter was pending before the High Court could be excluded from the limitation period for filing appeals.

Supreme Court’s Decision:

• Observations: The Court emphasized the exclusion of the pending period (from March 05, 2018, to March 12, 2018) for the benefit of the Appellant.
• Extension of Limitation: The Court explained the extension of the limitation period by one month through the proviso to Sub-Section 3A of Section 85 of the Finance Act.
• Condoning Delay: In the interest of justice, the Court condoned the delay and set aside the Impugned Order of the High Court.

Conclusion:

• Clarity on Limitation Period: The ruling provides clarity on the limitation period for filing appeals under the Finance Act, 1994, demonstrating the Court’s commitment to fairness and justice.