https://www.taxtmi.com/caselaws?id=246102 A refund claim under Notification No. 17/2009-ST was held not time-barred where it was first filed within limitation before the proper Central Excise office and should have been forwarded if another office was considered jurisdictionally proper. The refund was also held not deniable merely because the appellate authority did not examine the assessee's correlation between service invoices and shipping bills, or because certain port-related services were treated as ineligible, since the jurisdictional service tax authorities had already classified and taxed those services and the refund authority could not re-open that classification. The adverse rejection was set aside and refund entitlement was confirmed. en-us Thu, 27 Feb 2014 00:00:00 +0530 Wed, 14 Oct 2015 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246102 A refund claim under Notification No. 17/2009-ST was held not time-barred where it was first filed within limitation before the proper Central Excise office and should have been forwarded if another office was considered jurisdictionally proper. The refund was also held not deniable merely because the appellate authority did not examine the assessee's correlation between service invoices and shipping bills, or because certain port-related services were treated as ineligible, since the jurisdictional service tax authorities had already classified and taxed those services and the refund authority could not re-open that classification. The adverse rejection was set aside and refund entitlement was confirmed. Case-Laws Service Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246102