https://www.taxtmi.com/caselaws?id=360414 The Member (Judicial) overturned the rejection of the appellant's refund claim, ruling that the date of filing electronically through ACES portal should be considered the filing date, even if physical documents are submitted later. The claim was deemed within the one-year limit from the quarter end, not from the invoice date, leading to the appeal being allowed due to compliance with the prescribed time limit. en-us Thu, 19 Apr 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360414 The Member (Judicial) overturned the rejection of the appellant's refund claim, ruling that the date of filing electronically through ACES portal should be considered the filing date, even if physical documents are submitted later. The claim was deemed within the one-year limit from the quarter end, not from the invoice date, leading to the appeal being allowed due to compliance with the prescribed time limit. Case-Laws Service Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360414