https://www.taxtmi.com/caselaws?id=363478 The Tribunal allowed the appeals filed by the appellants concerning the refund of service tax paid on input services used for exporting output services. The Tribunal held that the date of filing the applications initially should be considered for determining the limitation period, in accordance with a Delhi High Court judgment. It emphasized that procedural irregularities should not lead to the denial of refund claims if the application was submitted within the prescribed time. The rejection of the refund applications was deemed inconsistent with statutory provisions, leading to the appeals being allowed. en-us Tue, 12 Jun 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363478 The Tribunal allowed the appeals filed by the appellants concerning the refund of service tax paid on input services used for exporting output services. The Tribunal held that the date of filing the applications initially should be considered for determining the limitation period, in accordance with a Delhi High Court judgment. It emphasized that procedural irregularities should not lead to the denial of refund claims if the application was submitted within the prescribed time. The rejection of the refund applications was deemed inconsistent with statutory provisions, leading to the appeals being allowed. Case-Laws Service Tax Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363478