https://www.taxtmi.com/caselaws?id=361512 The court allowed the appeal, emphasizing the correct interpretation of Rule 5 of CCR, 2004 and Notification No. 27/2012-CE(NT) in determining refund eligibility based on payments received, not invoices raised, during the relevant period. The judgment was pronounced on 05.06.2018. The court found the Commissioner's interpretation erroneous and reinstated the adjudicating authority's order, allowing the appeal and restoring the refund claim. en-us Tue, 05 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361512 The court allowed the appeal, emphasizing the correct interpretation of Rule 5 of CCR, 2004 and Notification No. 27/2012-CE(NT) in determining refund eligibility based on payments received, not invoices raised, during the relevant period. The judgment was pronounced on 05.06.2018. The court found the Commissioner's interpretation erroneous and reinstated the adjudicating authority's order, allowing the appeal and restoring the refund claim. Case-Laws Service Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361512