https://www.taxtmi.com/caselaws?id=336015 Refund claims for January and February 2011 were found not to be time-barred because the show cause notice did not allege any delay and the original authority had already recorded that the claims were within time. The appellate finding that the shorter limitation under Notification No. 9/2009-ST applied, on the ground that the period preceded Notification No. 17/2011-ST, was held unwarranted. The rejection of refund on limitation was therefore unsustainable, and the assessee was held eligible for refund under the applicable exemption notification. 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 Refund claims for January and February 2011 were found not to be time-barred because the show cause notice did not allege any delay and the original authority had already recorded that the claims were within time. The appellate finding that the shorter limitation under Notification No. 9/2009-ST applied, on the ground that the period preceded Notification No. 17/2011-ST, was held unwarranted. The rejection of refund on limitation was therefore unsustainable, and the assessee was held eligible for refund under the applicable exemption notification. Case-Laws Service Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336015