https://www.taxtmi.com/caselaws?id=408645 The Tribunal ruled in favor of the appellant, setting aside the decision to reject the refund claim for delay in filing under Notification No.12/2013-ST. The Tribunal emphasized the discretionary powers of the Assistant Commissioner to extend time frames for filing refund claims and considered genuine reasons provided by the appellant, citing previous cases where delays were condoned. The Tribunal criticized the authorities for not adequately appreciating the genuine reasons for the delay and instructed a reevaluation of the refund claim based on merit within a specified timeframe. en-us Tue, 15 Jun 2021 00:00:00 +0530 Thu, 17 Jun 2021 11:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408645 The Tribunal ruled in favor of the appellant, setting aside the decision to reject the refund claim for delay in filing under Notification No.12/2013-ST. The Tribunal emphasized the discretionary powers of the Assistant Commissioner to extend time frames for filing refund claims and considered genuine reasons provided by the appellant, citing previous cases where delays were condoned. The Tribunal criticized the authorities for not adequately appreciating the genuine reasons for the delay and instructed a reevaluation of the refund claim based on merit within a specified timeframe. Case-Laws Service Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408645