https://www.taxtmi.com/caselaws?id=344638 The Tribunal upheld the rejection of the Rs. 19,628 refund claim based on time limitation under Notification No.41/2007-ST, emphasizing adherence to the specified time limit without extension. However, the Tribunal remanded the issue of the Rs. 38,772 refund back to the adjudicating authority due to insufficient documentation, directing a reevaluation based on Customs House Agent (CHA) documents and shipping bills to establish validity. The appellant was granted a fresh adjudication opportunity for presenting their case effectively. en-us Tue, 06 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344638 The Tribunal upheld the rejection of the Rs. 19,628 refund claim based on time limitation under Notification No.41/2007-ST, emphasizing adherence to the specified time limit without extension. However, the Tribunal remanded the issue of the Rs. 38,772 refund back to the adjudicating authority due to insufficient documentation, directing a reevaluation based on Customs House Agent (CHA) documents and shipping bills to establish validity. The appellant was granted a fresh adjudication opportunity for presenting their case effectively. Case-Laws Service Tax Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344638