SC rejected appeal filed after delay of 242 days as revenue couldn't provide satisfactory reasons for such delay

GST/Excise/ST/VAT: Where assessee filed refund application in respect of services consumed in SEZ and Adjudicating Authority denied refund on ground that there were no nexus between services and operation carried out in SEZ and Tribunal, on further appeal, set aside order of Adjudicating Authority on ground that he had not examined relevant evidence, nor conducted enquiry wherever needed, Supreme Court dismissed appeal being filed by revenue on ground of delay as well as on merits

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