https://www.taxtmi.com/caselaws?id=371612 The tribunal partially allowed the appeal, remanding the case for denovo adjudication on the admissibility of refund for certain products. It concluded that maize atta and maize sooji retained essential characteristics of maize and were eligible for exemption under the notifications. The claim was deemed valid and not time-barred, distinguishing between statutory levy and payments made under a mistake of law. The tribunal considered the absence of documents a procedural lapse and set aside the rejection, emphasizing the applicability of the exemption to maize sooji and atta. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371612 The tribunal partially allowed the appeal, remanding the case for denovo adjudication on the admissibility of refund for certain products. It concluded that maize atta and maize sooji retained essential characteristics of maize and were eligible for exemption under the notifications. The claim was deemed valid and not time-barred, distinguishing between statutory levy and payments made under a mistake of law. The tribunal considered the absence of documents a procedural lapse and set aside the rejection, emphasizing the applicability of the exemption to maize sooji and atta. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371612