https://www.taxtmi.com/caselaws?id=378464 The Tribunal allowed the appeal in favor of the appellant due to the delay in processing the refund claim, noting that timely adjudication would have entitled the appellant to both the refund and interest. Additionally, the Tribunal set aside the demand raised post withdrawal of the refund claim, as it was beyond the prescribed period of limitation. The judgment underscores the significance of prompt adjudication of refund claims and adherence to limitation periods, ensuring that appellants are not unfairly disadvantaged by procedural delays. en-us Mon, 25 Mar 2019 00:00:00 +0530 Wed, 12 Jun 2019 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378464 The Tribunal allowed the appeal in favor of the appellant due to the delay in processing the refund claim, noting that timely adjudication would have entitled the appellant to both the refund and interest. Additionally, the Tribunal set aside the demand raised post withdrawal of the refund claim, as it was beyond the prescribed period of limitation. The judgment underscores the significance of prompt adjudication of refund claims and adherence to limitation periods, ensuring that appellants are not unfairly disadvantaged by procedural delays. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378464