https://www.taxtmi.com/caselaws?id=336015 The tribunal allowed the appeal, overturning the rejection of the refund claim for January and February 2011. The Commissioner(Appeals)'s decision to disallow the refund based on a time limit issue was deemed unjustified as the claims were found to be filed within the prescribed time under Notification No. 17/2011-ST. The appellant successfully argued that the claims should be considered under this notification, which had a one-year time limit, rather than under Notification No. 9/2009-ST with a shorter time frame. Consequently, the appellant was declared eligible for the refund with any consequential reliefs granted. en-us Wed, 02 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 14:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336015 The tribunal allowed the appeal, overturning the rejection of the refund claim for January and February 2011. The Commissioner(Appeals)'s decision to disallow the refund based on a time limit issue was deemed unjustified as the claims were found to be filed within the prescribed time under Notification No. 17/2011-ST. The appellant successfully argued that the claims should be considered under this notification, which had a one-year time limit, rather than under Notification No. 9/2009-ST with a shorter time frame. Consequently, the appellant was declared eligible for the refund with any consequential reliefs granted. Case-Laws Service Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336015