https://www.taxtmi.com/caselaws?id=339246 Refund claims filed under Notification No. 17/2009-ST were incorrectly examined under Notification No. 41/2007-ST, and the authorities failed to identify specific invoice deficiencies or explain which notification conditions remained unfulfilled. The appellate order also relied on grounds not taken in the adjudication order, indicating non-application of mind. As the complete documentary chart was not properly considered, the claims required reconsideration on the correct notification and on the full record, and the matter was remanded for fresh adjudication on merits. en-us Wed, 02 Nov 2016 00:00:00 +0530 Wed, 22 Feb 2017 17:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339246 Refund claims filed under Notification No. 17/2009-ST were incorrectly examined under Notification No. 41/2007-ST, and the authorities failed to identify specific invoice deficiencies or explain which notification conditions remained unfulfilled. The appellate order also relied on grounds not taken in the adjudication order, indicating non-application of mind. As the complete documentary chart was not properly considered, the claims required reconsideration on the correct notification and on the full record, and the matter was remanded for fresh adjudication on merits. Case-Laws Service Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339246