https://www.taxtmi.com/caselaws?id=379534 The Judicial Member, after considering the delayed communication from SIPCOT, jurisdictional complexities, and the deadline falling on a holiday, decided to condone the one-day delay in filing the refund claim. The Member viewed the notification as beneficial for industry development and set aside the rejection of the claim, allowing the appeal with consequential reliefs. The judgment emphasizes the importance of considering unique circumstances in determining the timeliness of refund claims under Notification No.41/2016-ST. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 06:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379534 The Judicial Member, after considering the delayed communication from SIPCOT, jurisdictional complexities, and the deadline falling on a holiday, decided to condone the one-day delay in filing the refund claim. The Member viewed the notification as beneficial for industry development and set aside the rejection of the claim, allowing the appeal with consequential reliefs. The judgment emphasizes the importance of considering unique circumstances in determining the timeliness of refund claims under Notification No.41/2016-ST. Case-Laws Service Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379534