https://www.taxtmi.com/caselaws?id=358794 The Appellate Tribunal CESTAT MUMBAI remanded a case involving the interpretation of time limits for filing refund claims under Notification No. 12/2013-S.T. The Commissioner's decision to allow refunds based on the end of the quarter was challenged by the Revenue, arguing that claims must adhere strictly to the notification's clauses. The Tribunal found the Commissioner did not consider specific clauses (e) and (f) of the notification, leading to the order being set aside for reconsideration in line with all relevant provisions. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358794 The Appellate Tribunal CESTAT MUMBAI remanded a case involving the interpretation of time limits for filing refund claims under Notification No. 12/2013-S.T. The Commissioner's decision to allow refunds based on the end of the quarter was challenged by the Revenue, arguing that claims must adhere strictly to the notification's clauses. The Tribunal found the Commissioner did not consider specific clauses (e) and (f) of the notification, leading to the order being set aside for reconsideration in line with all relevant provisions. Case-Laws Service Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358794