https://www.taxtmi.com/caselaws?id=418972 A refund claim under Section 104 of the Finance Act, 1994 was held not liable to rejection on limitation where the application was filed after the six-month period but the delay resulted from late receipt of the necessary intimation and supporting documents from the collecting agency. The tribunal followed decisions on similar facts and distinguished the contrary precedent as arising under a different provision. The refund rejection was set aside, the assessee succeeded, and consequential relief was granted. en-us Mon, 28 Feb 2022 00:00:00 +0530 Tue, 01 Mar 2022 08:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418972 A refund claim under Section 104 of the Finance Act, 1994 was held not liable to rejection on limitation where the application was filed after the six-month period but the delay resulted from late receipt of the necessary intimation and supporting documents from the collecting agency. The tribunal followed decisions on similar facts and distinguished the contrary precedent as arising under a different provision. The refund rejection was set aside, the assessee succeeded, and consequential relief was granted. Case-Laws Service Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418972