https://www.taxtmi.com/caselaws?id=221105 Refund claims for two quarters were sent back for fresh verification because the supporting documents, though not produced earlier, were available before the Tribunal and required examination by the adjudicating authority. For the earlier quarter, the time-bar objection under Notification No. 41/2007-ST had to be reconsidered in light of Notification No. 17/2009-ST, and the Tribunal accepted that the applicable notification position warranted review. The adjudicating authority was also directed to consider the earlier decisions relied upon and allow the appellant to file supporting documents. The claims were therefore not finally rejected on merits and were remanded for fresh adjudication. en-us Mon, 11 Feb 2013 00:00:00 +0530 Fri, 22 Feb 2013 08:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221105 Refund claims for two quarters were sent back for fresh verification because the supporting documents, though not produced earlier, were available before the Tribunal and required examination by the adjudicating authority. For the earlier quarter, the time-bar objection under Notification No. 41/2007-ST had to be reconsidered in light of Notification No. 17/2009-ST, and the Tribunal accepted that the applicable notification position warranted review. The adjudicating authority was also directed to consider the earlier decisions relied upon and allow the appellant to file supporting documents. The claims were therefore not finally rejected on merits and were remanded for fresh adjudication. Case-Laws Service Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221105