Supreme Court dismissed the SLP on grounds of delayed filing it
The Hon’ble Supreme Court in the case of Union of India & Anr. dismissed the SLP filed by the Revenue Department (“the Petitioner”) after a delay of 229 days. The SLP was against the Delhi High Court Judgment which permitted the refund of CENVAT credit under Rule 5 of the CCR to M/s BT India (Private) Limited (“the Respondent”) and held that finalised assessment cannot be reopened in refund proceedings absent any challenge to self-assessed returns.