https://www.taxtmi.com/caselaws?id=395257 The Tribunal allowed the appeal in a case concerning a refund claim filed beyond the prescribed time limit under Section 104 of the Finance Act, 2017. The appellant's delay in filing the claim was attributed to actions by the service provider, SIPCOT, who failed to inform them promptly. The Tribunal emphasized that the statute does not specify who can file refund claims, leading to ambiguity. Considering delays caused by external factors beyond the appellant's control, the Tribunal held that rejecting the claim as time-barred was unjustified and granted the appeal with consequential reliefs. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 14 May 2020 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395257 The Tribunal allowed the appeal in a case concerning a refund claim filed beyond the prescribed time limit under Section 104 of the Finance Act, 2017. The appellant's delay in filing the claim was attributed to actions by the service provider, SIPCOT, who failed to inform them promptly. The Tribunal emphasized that the statute does not specify who can file refund claims, leading to ambiguity. Considering delays caused by external factors beyond the appellant's control, the Tribunal held that rejecting the claim as time-barred was unjustified and granted the appeal with consequential reliefs. Case-Laws Service Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395257