https://www.taxtmi.com/caselaws?id=326214 The Tribunal allowed the appeals by M/s Repro India Ltd., ruling that their refund claims for service tax were timely filed within the prescribed deadlines despite procedural deficiencies. The Tribunal criticized the lower authorities for rejecting the claims based on an incorrect interpretation of the limitation period and emphasized that claims should be evaluated from the original filing date. The Tribunal granted the refunds as per the claims, highlighting that enhancements to refund claims during the claim's pendency were permissible. en-us Thu, 24 Sep 2015 00:00:00 +0530 Tue, 08 Nov 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326214 The Tribunal allowed the appeals by M/s Repro India Ltd., ruling that their refund claims for service tax were timely filed within the prescribed deadlines despite procedural deficiencies. The Tribunal criticized the lower authorities for rejecting the claims based on an incorrect interpretation of the limitation period and emphasized that claims should be evaluated from the original filing date. The Tribunal granted the refunds as per the claims, highlighting that enhancements to refund claims during the claim's pendency were permissible. Case-Laws Service Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326214