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    <title>2016 (5) TMI 901 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, modifying the impugned order to grant the refund. The appellant&#039;s refund claim of Rs. 92,363, rejected by the Commissioner of Service Tax, was upheld by the Tribunal. The rejection was initially based on time bar grounds, which were later ruled as not applicable when considering quarterly filing. The Tribunal emphasized that the decision should have been limited to the time bar issue. Since the refund was filed within the one-year limit from the quarter ending and the correct invoice was provided, the Tribunal granted the refund, emphasizing adherence to the adjudication order.</description>
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    <pubDate>Tue, 22 Mar 2016 00:00:00 +0530</pubDate>
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      <title>2016 (5) TMI 901 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=327920</link>
      <description>The Tribunal allowed the appeal, modifying the impugned order to grant the refund. The appellant&#039;s refund claim of Rs. 92,363, rejected by the Commissioner of Service Tax, was upheld by the Tribunal. The rejection was initially based on time bar grounds, which were later ruled as not applicable when considering quarterly filing. The Tribunal emphasized that the decision should have been limited to the time bar issue. Since the refund was filed within the one-year limit from the quarter ending and the correct invoice was provided, the Tribunal granted the refund, emphasizing adherence to the adjudication order.</description>
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      <pubDate>Tue, 22 Mar 2016 00:00:00 +0530</pubDate>
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