https://www.taxtmi.com/caselaws?id=212883 A refund claim under Notification No. 41/2007 filed within the prescribed period cannot be rejected as time-barred merely because the supporting Port Trust certificate was furnished later, where the delay in obtaining that certificate was not attributable to the claimant. Later production of a document delayed by a third party was treated as sufficient compliance with the time requirement. The time-bar objection was therefore unsustainable, and the refund claim had to be examined on merits. The impugned order was set aside and the matter was remanded to the original authority for reconsideration in accordance with law. en-us Thu, 03 Nov 2011 00:00:00 +0530 Thu, 14 Nov 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212883 A refund claim under Notification No. 41/2007 filed within the prescribed period cannot be rejected as time-barred merely because the supporting Port Trust certificate was furnished later, where the delay in obtaining that certificate was not attributable to the claimant. Later production of a document delayed by a third party was treated as sufficient compliance with the time requirement. The time-bar objection was therefore unsustainable, and the refund claim had to be examined on merits. The impugned order was set aside and the matter was remanded to the original authority for reconsideration in accordance with law. Case-Laws Service Tax Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212883