https://www.taxtmi.com/caselaws?id=411225 The Tribunal allowed the appeal, setting aside the rejection of the refund claim due to a 1-day delay in filing. The decision was based on the Appellant's diligence, unawareness of the notification, and the tax burden passed to MES. The Tribunal emphasized legislative intent to restore exemptions and refund taxes to diligent assesses, ensuring fairness and preventing unjust consequences for parties like MES. The Tribunal directed the Appellant to refund MES if found eligible, highlighting the importance of timely compliance with refund claim procedures and recognizing genuine cases deserving leniency. en-us Fri, 13 Aug 2021 00:00:00 +0530 Fri, 20 Aug 2021 08:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411225 The Tribunal allowed the appeal, setting aside the rejection of the refund claim due to a 1-day delay in filing. The decision was based on the Appellant's diligence, unawareness of the notification, and the tax burden passed to MES. The Tribunal emphasized legislative intent to restore exemptions and refund taxes to diligent assesses, ensuring fairness and preventing unjust consequences for parties like MES. The Tribunal directed the Appellant to refund MES if found eligible, highlighting the importance of timely compliance with refund claim procedures and recognizing genuine cases deserving leniency. Case-Laws Service Tax Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411225