https://www.taxtmi.com/caselaws?id=382117 Delay in re-filing three service tax appeals was condoned on the reasons stated in the applications, enabling the time-barred appeals to be re-filed. The appellant then withdrew the appeals with liberty to agitate the substantial question of law concerning refund under Notification No. 41/2012-ST, and the High Court kept that question open without deciding entitlement on the merits. The operative effect was that the procedural bar was removed, while the substantive refund issue remained undecided for future consideration. en-us Thu, 30 May 2019 00:00:00 +0530 Wed, 26 Jun 2019 07:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382117 Delay in re-filing three service tax appeals was condoned on the reasons stated in the applications, enabling the time-barred appeals to be re-filed. The appellant then withdrew the appeals with liberty to agitate the substantial question of law concerning refund under Notification No. 41/2012-ST, and the High Court kept that question open without deciding entitlement on the merits. The operative effect was that the procedural bar was removed, while the substantive refund issue remained undecided for future consideration. Case-Laws Service Tax Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382117