https://www.taxtmi.com/caselaws?id=246576 Refund claims under the export-related service tax refund scheme were held not time-barred where they were first filed before the wrong jurisdictional authority under a bona fide belief and later transferred to the proper authority. The period spent prosecuting the claims before the incorrect forum was treated as excludable for limitation purposes, following Tribunal support for exclusion when a claimant acts in good faith before the wrong forum. As a result, the refund claims were not rejected as barred by time and the Revenue's challenge failed, leaving the order allowing refund sustained. en-us Fri, 31 Aug 2012 00:00:00 +0530 Thu, 08 Aug 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246576 Refund claims under the export-related service tax refund scheme were held not time-barred where they were first filed before the wrong jurisdictional authority under a bona fide belief and later transferred to the proper authority. The period spent prosecuting the claims before the incorrect forum was treated as excludable for limitation purposes, following Tribunal support for exclusion when a claimant acts in good faith before the wrong forum. As a result, the refund claims were not rejected as barred by time and the Revenue's challenge failed, leaving the order allowing refund sustained. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246576