https://www.taxtmi.com/caselaws?id=336826 The Tribunal ruled in favor of the appellant, finding that the rejection of a portion of the refund claim amounting to &8377; 4,64,114 was not aligned with the conditions set forth in Notification No. 12/2013 dated 01.07.2013. The Tribunal emphasized that the statutory requirement of filing the refund application within the specified time frame was complied with by the appellant, and the quarterly filing condition was procedural. As a result, the Tribunal allowed the appeal and granted the appellant the consequential benefit of refund. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 07 Nov 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336826 The Tribunal ruled in favor of the appellant, finding that the rejection of a portion of the refund claim amounting to &8377; 4,64,114 was not aligned with the conditions set forth in Notification No. 12/2013 dated 01.07.2013. The Tribunal emphasized that the statutory requirement of filing the refund application within the specified time frame was complied with by the appellant, and the quarterly filing condition was procedural. As a result, the Tribunal allowed the appeal and granted the appellant the consequential benefit of refund. Case-Laws Service Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336826