https://www.taxtmi.com/caselaws?id=372529 Delay in filing a refund claim under Notification No. 12/2013-ST was treated as a procedural limitation issue, not a substantive bar, and a liberal approach was applied in view of the beneficial nature of the notification. The explanation for delay and supporting material were found sufficient, so the delay was condoned. The claim was then required to be examined afresh on its merits with reference to the documents already filed, and the matter was remanded to the original authority for reconsideration. en-us Wed, 28 Nov 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372529 Delay in filing a refund claim under Notification No. 12/2013-ST was treated as a procedural limitation issue, not a substantive bar, and a liberal approach was applied in view of the beneficial nature of the notification. The explanation for delay and supporting material were found sufficient, so the delay was condoned. The claim was then required to be examined afresh on its merits with reference to the documents already filed, and the matter was remanded to the original authority for reconsideration. Case-Laws Service Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372529