https://www.taxtmi.com/caselaws?id=372346 The Tribunal allowed the appeal, setting aside the Order of Commissioner(Appeals) and granting the refund claim under Section 11B of the Central Excise Act. It held that the claim was filed within the prescribed time limit based on the date of the appellate authority's order. The rejection of the claim due to non-submission of documents was deemed unjustified as the appellant had already pre-deposited a portion of the service tax, and additional evidence was found unnecessary. The appellant was deemed entitled to the refund claimed. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372346 The Tribunal allowed the appeal, setting aside the Order of Commissioner(Appeals) and granting the refund claim under Section 11B of the Central Excise Act. It held that the claim was filed within the prescribed time limit based on the date of the appellate authority's order. The rejection of the claim due to non-submission of documents was deemed unjustified as the appellant had already pre-deposited a portion of the service tax, and additional evidence was found unnecessary. The appellant was deemed entitled to the refund claimed. Case-Laws Service Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372346