Refund cannot be rejected merely for limitation if last day to apply was Public Holiday

Credit Suisse Services India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Admittedly as has been held in the Order-in-Original and Order-in-Appeal in terms of Notification No. 12/2013-ST the last date for filing of such refund application is before 30.04.2018 or to say in specific terms on or before 29.04.2018, though the same is not absolute but qualified being discretionary at the level of refund sectioning authority. However, on examination of the English calendar of the year 2018 in the open Court vis-a-vis Annexure-I, it could be noticed that 28th & 29th April, 2018 we...