https://www.taxtmi.com/caselaws?id=212987 The Tribunal allowed the appeals by way of remand, indicating a favorable outcome for the appellant in the ongoing dispute. The Tribunal held that the time limit specified in the new notification (No. 17/11-ST) could be applied to pending claims filed before its enforcement date and emphasized the Deputy Commissioner's authority to condone delays. The 17-day delay in filing the refund claim was deemed insignificant, and the adjudicating authority was directed to reconsider the claim based on the provisions of Notification 17/201ST dated 1.3.11. en-us Thu, 02 Feb 2012 00:00:00 +0530 Thu, 23 Aug 2012 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212987 The Tribunal allowed the appeals by way of remand, indicating a favorable outcome for the appellant in the ongoing dispute. The Tribunal held that the time limit specified in the new notification (No. 17/11-ST) could be applied to pending claims filed before its enforcement date and emphasized the Deputy Commissioner's authority to condone delays. The 17-day delay in filing the refund claim was deemed insignificant, and the adjudicating authority was directed to reconsider the claim based on the provisions of Notification 17/201ST dated 1.3.11. Case-Laws Service Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212987