https://www.taxtmi.com/caselaws?id=171384 A later refund notification must be applied as enacted, and conditions not expressed in that notification cannot be judicially imported from an earlier one; the denial of refund on that basis was therefore unsustainable and set aside. For the remaining refund claims, entitlement depended on verification of documentary evidence and satisfaction of the notification conditions, so the matter was remanded to the original adjudicating authority for fresh examination and decision. en-us Thu, 17 Apr 2014 00:00:00 +0530 Thu, 02 Jul 2015 16:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171384 A later refund notification must be applied as enacted, and conditions not expressed in that notification cannot be judicially imported from an earlier one; the denial of refund on that basis was therefore unsustainable and set aside. For the remaining refund claims, entitlement depended on verification of documentary evidence and satisfaction of the notification conditions, so the matter was remanded to the original adjudicating authority for fresh examination and decision. Case-Laws Service Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171384