https://www.taxtmi.com/caselaws?id=371042 The tribunal allowed the refund claim of &8377; 8,80,140/- previously rejected for late filing, as the time limit for filing the claim was determined to start from November 2013, not October 2013. However, the denial of &8377; 8,80,140/- for lack of Development Commissioner approval was upheld due to the absence of evidence. The appeal was disposed of with the modified decision on 20.11.2018, granting the refund of the disputed amount. en-us Tue, 20 Nov 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371042 The tribunal allowed the refund claim of &8377; 8,80,140/- previously rejected for late filing, as the time limit for filing the claim was determined to start from November 2013, not October 2013. However, the denial of &8377; 8,80,140/- for lack of Development Commissioner approval was upheld due to the absence of evidence. The appeal was disposed of with the modified decision on 20.11.2018, granting the refund of the disputed amount. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371042