https://www.taxtmi.com/caselaws?id=400090 The Tribunal ruled in favor of the appellant, finding the rejection of the refund claim solely on time-bar grounds to be unsustainable. It held that the appeal was timely filed based on the actual receipt date of the Order-in-Original, rejecting the Department's argument of deemed service through dispatch proof. The case was remanded for a fresh decision on the merits, stressing the importance of proving actual delivery for valid service under Section 37C of the Central Excise Act, 1944. en-us Wed, 21 Oct 2020 00:00:00 +0530 Wed, 28 Oct 2020 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400090 The Tribunal ruled in favor of the appellant, finding the rejection of the refund claim solely on time-bar grounds to be unsustainable. It held that the appeal was timely filed based on the actual receipt date of the Order-in-Original, rejecting the Department's argument of deemed service through dispatch proof. The case was remanded for a fresh decision on the merits, stressing the importance of proving actual delivery for valid service under Section 37C of the Central Excise Act, 1944. Case-Laws Service Tax Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400090