https://www.taxtmi.com/caselaws?id=194161 Refund under Notification No. 41/2007-S.T. could not be rejected solely because the service tax code number was not available when the claim was filed, where the applicant had already applied for allotment of the code and the delay in issuance was attributable to the Department. The stated basis for rejection was confined to this procedural deficiency, while the other notification conditions were not in dispute. On these facts, the absence of the code number was treated as an insufficient ground to deny the claim, and the refund was required to be processed and paid if the remaining requirements of the notification were met. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194161 Refund under Notification No. 41/2007-S.T. could not be rejected solely because the service tax code number was not available when the claim was filed, where the applicant had already applied for allotment of the code and the delay in issuance was attributable to the Department. The stated basis for rejection was confined to this procedural deficiency, while the other notification conditions were not in dispute. On these facts, the absence of the code number was treated as an insufficient ground to deny the claim, and the refund was required to be processed and paid if the remaining requirements of the notification were met. Case-Laws Service Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194161