https://www.taxtmi.com/caselaws?id=336149 A SEZ unit's refund claim under Notification No. 40/2012-ST was treated as maintainable where the assessee had sought Development Commissioner approval for rent-a-cab service used in authorised operations and filed the claim promptly after approval. The notification permitted extension of the prescribed time, so the delay caused by the approval process was capable of condonation. A clerical error in the invoice description, where the place was stated incorrectly, did not defeat the claim because the service was in fact used to transport employees for the authorised operation. The refund rejection on limitation and invoice description grounds was therefore unsustainable. en-us Fri, 05 Aug 2016 00:00:00 +0530 Mon, 28 Aug 2017 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336149 A SEZ unit's refund claim under Notification No. 40/2012-ST was treated as maintainable where the assessee had sought Development Commissioner approval for rent-a-cab service used in authorised operations and filed the claim promptly after approval. The notification permitted extension of the prescribed time, so the delay caused by the approval process was capable of condonation. A clerical error in the invoice description, where the place was stated incorrectly, did not defeat the claim because the service was in fact used to transport employees for the authorised operation. The refund rejection on limitation and invoice description grounds was therefore unsustainable. Case-Laws Service Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336149