https://www.taxtmi.com/caselaws?id=239865 The court allowed all appeals in a case concerning refund claim rejections. The rejection based on the limitation period was deemed unsustainable as claims filed post-limitation were found valid. The rejection for not affixing a seal on invoices was unfounded due to the appellant's status and absence of separate SAD showing. Unjust enrichment was disproved with a CA certificate. The requirement for a VAT authorities' certificate was met, and the original TR-6 challan submission was deemed adequate. Therefore, all grounds for rejection were found unsustainable, resulting in the allowance of the appeals and granting consequential relief to the appellants. en-us Wed, 06 Nov 2013 00:00:00 +0530 Sat, 30 May 2015 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239865 The court allowed all appeals in a case concerning refund claim rejections. The rejection based on the limitation period was deemed unsustainable as claims filed post-limitation were found valid. The rejection for not affixing a seal on invoices was unfounded due to the appellant's status and absence of separate SAD showing. Unjust enrichment was disproved with a CA certificate. The requirement for a VAT authorities' certificate was met, and the original TR-6 challan submission was deemed adequate. Therefore, all grounds for rejection were found unsustainable, resulting in the allowance of the appeals and granting consequential relief to the appellants. Case-Laws Customs Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239865