https://www.taxtmi.com/caselaws?id=332274 The Tribunal allowed the appeal, ruling that the refund claim should not be denied solely based on the discrepancy between the entity claiming the refund and the individual who paid the tax. As the proprietary firm and the individual were essentially the same legal entity, the refund could be credited to either party. Emphasizing the authority of the proprietor over the firm's operations, the Tribunal directed the Adjudicating Authority to verify documents and process the refund within a specified timeframe, ensuring a fair review process. en-us Thu, 18 Aug 2016 00:00:00 +0530 Fri, 24 Feb 2017 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332274 The Tribunal allowed the appeal, ruling that the refund claim should not be denied solely based on the discrepancy between the entity claiming the refund and the individual who paid the tax. As the proprietary firm and the individual were essentially the same legal entity, the refund could be credited to either party. Emphasizing the authority of the proprietor over the firm's operations, the Tribunal directed the Adjudicating Authority to verify documents and process the refund within a specified timeframe, ensuring a fair review process. Case-Laws Service Tax Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332274