Refund – Limitation – Time taken by Ministry to be excluded

JSW Dharmatar Port Pvt. Ltd. Vs Union of India (Bombay High Court) From the perusal of Sub­section (2) of Section 103 of the Finance Act, 1994, one thing becomes clear that the respondents cannot link the requirement of refund application being made within the period of limitation envisaged in sub­section (3) of Section 103, with the condition of production of certificate from the Ministry that the contract had been entered into before 01.03.2015. Both these conditions namely; production of certificate as well as making the applications within the period of limitation have to be fulfilled, b...