https://www.taxtmi.com/caselaws?id=338738 A refund claim under Notification No. 41/2007-ST could not be rejected solely because it was filed before the wrong jurisdictional officer where the application was timely and the substantive conditions were asserted to be satisfied. The appellate authority treated the incorrect forum as a curable procedural lapse, condoned the defect, and remanded the matter to the proper authority for examination on merits. The remand was upheld, confirming that a mistaken filing forum by itself did not defeat consideration of the refund claim. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 10 Feb 2017 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338738 A refund claim under Notification No. 41/2007-ST could not be rejected solely because it was filed before the wrong jurisdictional officer where the application was timely and the substantive conditions were asserted to be satisfied. The appellate authority treated the incorrect forum as a curable procedural lapse, condoned the defect, and remanded the matter to the proper authority for examination on merits. The remand was upheld, confirming that a mistaken filing forum by itself did not defeat consideration of the refund claim. Case-Laws Service Tax Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338738