https://www.taxtmi.com/caselaws?id=249121 A refund claim should not be rejected solely because it cited the wrong exemption notification where the correct notification was otherwise identifiable from the assessee's submissions. The claim ought to be examined on the proper legal basis, especially when no show-cause notice was issued and no personal hearing was granted, since the claimant was denied an opportunity to correct the error. The matter was remanded for fresh consideration of refund eligibility under the correct notification on merits, while any claim for interest for the intervening period was excluded. en-us Wed, 04 Jun 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249121 A refund claim should not be rejected solely because it cited the wrong exemption notification where the correct notification was otherwise identifiable from the assessee's submissions. The claim ought to be examined on the proper legal basis, especially when no show-cause notice was issued and no personal hearing was granted, since the claimant was denied an opportunity to correct the error. The matter was remanded for fresh consideration of refund eligibility under the correct notification on merits, while any claim for interest for the intervening period was excluded. Case-Laws Service Tax Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249121