https://www.taxtmi.com/caselaws?id=411948 The Tribunal allowed the appeal in a tax refund case where the appellant mistakenly deposited an amount in an inactive account, leading to a rejected refund claim. The jurisdictional range officer's verification reports supported the appellant's claim of double payment, refuting the department's objections to additional evidence. Despite a delay in filing, the Tribunal upheld the refund claim within the limitation period, emphasizing the significance of supporting evidence and the department's burden of proof. The order rejecting the refund claim was set aside, and the appellant's claim was deemed valid. en-us Fri, 03 Sep 2021 00:00:00 +0530 Tue, 07 Sep 2021 08:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411948 The Tribunal allowed the appeal in a tax refund case where the appellant mistakenly deposited an amount in an inactive account, leading to a rejected refund claim. The jurisdictional range officer's verification reports supported the appellant's claim of double payment, refuting the department's objections to additional evidence. Despite a delay in filing, the Tribunal upheld the refund claim within the limitation period, emphasizing the significance of supporting evidence and the department's burden of proof. The order rejecting the refund claim was set aside, and the appellant's claim was deemed valid. Case-Laws Service Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411948