https://www.taxtmi.com/caselaws?id=419319 The Tribunal allowed the appeal, finding the refund claim not time-barred as it was initially filed within the time limit but returned erroneously by the Assistant Commissioner of Service Tax. The Tribunal held that the delay in refiling the claim before the correct authority should not render it time-barred, remanding the matter for a review on its merits by the adjudicating authority. en-us Wed, 02 Mar 2022 00:00:00 +0530 Wed, 09 Mar 2022 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419319 The Tribunal allowed the appeal, finding the refund claim not time-barred as it was initially filed within the time limit but returned erroneously by the Assistant Commissioner of Service Tax. The Tribunal held that the delay in refiling the claim before the correct authority should not render it time-barred, remanding the matter for a review on its merits by the adjudicating authority. Case-Laws Central Excise Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419319