https://www.taxtmi.com/caselaws?id=263639 The Tribunal upheld the decision of the Commissioner (Appeals) in allowing a refund claim despite being filed beyond the specified period. Emphasizing that the limitation period should start from the adjudication order, not the date of deposit, the Tribunal considered payments made under protest as not subject to rejection based solely on limitation grounds. The case sets a precedent for cases involving refund claims where the nature of payment and timing of adjudication order are crucial factors in determining the applicability of the limitation period. en-us Tue, 10 Mar 2015 00:00:00 +0530 Mon, 07 Sep 2015 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263639 The Tribunal upheld the decision of the Commissioner (Appeals) in allowing a refund claim despite being filed beyond the specified period. Emphasizing that the limitation period should start from the adjudication order, not the date of deposit, the Tribunal considered payments made under protest as not subject to rejection based solely on limitation grounds. The case sets a precedent for cases involving refund claims where the nature of payment and timing of adjudication order are crucial factors in determining the applicability of the limitation period. Case-Laws Service Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263639