https://www.taxtmi.com/caselaws?id=257503 The Tribunal held that the refund claims filed by M/s. NCS Pearson India Pvt. Ltd. were not time-barred as they were electronically submitted within the stipulated time, despite the subsequent hard copy submission. The acknowledgment of the electronic submission date by the Range Superintendent was crucial. Consequently, the Order-in-Appeal was set aside, and the claims were allowed under Rule 5 of Cenvat Credit Rules, 2004. en-us Mon, 02 Dec 2013 00:00:00 +0530 Wed, 27 May 2015 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257503 The Tribunal held that the refund claims filed by M/s. NCS Pearson India Pvt. Ltd. were not time-barred as they were electronically submitted within the stipulated time, despite the subsequent hard copy submission. The acknowledgment of the electronic submission date by the Range Superintendent was crucial. Consequently, the Order-in-Appeal was set aside, and the claims were allowed under Rule 5 of Cenvat Credit Rules, 2004. Case-Laws Service Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257503