https://www.taxtmi.com/caselaws?id=291191 The Tribunal allowed the appeal, directing the refund to be granted. It emphasized that the application for refund was within the time limit as the relevant date for reckoning had not started due to the unutilized deposit. The decision highlighted the comprehensive application of Section 11B to refund claims involving deposits not utilized for duty payments, ensuring a fair interpretation of the law in such cases. en-us Mon, 30 Sep 2019 00:00:00 +0530 Sat, 31 Oct 2020 16:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291191 The Tribunal allowed the appeal, directing the refund to be granted. It emphasized that the application for refund was within the time limit as the relevant date for reckoning had not started due to the unutilized deposit. The decision highlighted the comprehensive application of Section 11B to refund claims involving deposits not utilized for duty payments, ensuring a fair interpretation of the law in such cases. Case-Laws Service Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291191