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

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