https://www.taxtmi.com/caselaws?id=411072 The Tribunal allowed the appeal, overturning the rejection of the refund claim due to non-submission of necessary documents. Emphasizing the importance of timely filing and providing required documentation, the Tribunal considered the appellant's submission of invoices/bills from KINFRA as proof of tax payment, supported by a certificate. Relying on precedents and noting the claim was within the time frame, the Tribunal set aside the rejection, highlighting the significance of specific provisions like Section 104 over general provisions in tax laws. en-us Thu, 12 Aug 2021 00:00:00 +0530 Mon, 16 Aug 2021 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411072 The Tribunal allowed the appeal, overturning the rejection of the refund claim due to non-submission of necessary documents. Emphasizing the importance of timely filing and providing required documentation, the Tribunal considered the appellant's submission of invoices/bills from KINFRA as proof of tax payment, supported by a certificate. Relying on precedents and noting the claim was within the time frame, the Tribunal set aside the rejection, highlighting the significance of specific provisions like Section 104 over general provisions in tax laws. Case-Laws Service Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411072