https://www.taxtmi.com/caselaws?id=207261 The appellate tribunal allowed the appeal, finding that the Commissioner (Appeals)'s rejection of the refund claim was not valid. The tribunal held that the appellant had filed the refund claim within the prescribed time limit, despite paying the service tax belatedly under protest. The tribunal also determined that the non-fulfillment of conditions of a specific notification did not affect the validity of the refund claim. Consequently, the tribunal concluded that the Commissioner (Appeals)'s decision was unsustainable, and the appeal was allowed with any necessary consequential relief. en-us Wed, 15 Jun 2011 00:00:00 +0530 Mon, 05 Dec 2011 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207261 The appellate tribunal allowed the appeal, finding that the Commissioner (Appeals)'s rejection of the refund claim was not valid. The tribunal held that the appellant had filed the refund claim within the prescribed time limit, despite paying the service tax belatedly under protest. The tribunal also determined that the non-fulfillment of conditions of a specific notification did not affect the validity of the refund claim. Consequently, the tribunal concluded that the Commissioner (Appeals)'s decision was unsustainable, and the appeal was allowed with any necessary consequential relief. Case-Laws Service Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207261