https://www.taxtmi.com/caselaws?id=421439 The Tribunal allowed the appeal, overturning the rejection of the refund claim for an unutilized deposit in the Personal Ledger Account (PLA) as time-barred under Section 11B. It was held that the appellant's claim was valid, emphasizing that the deposit remained unutilized due to GST introduction. The authorities were directed not to reject legitimate claims based on technicalities, affirming the appellant's entitlement to the refund without being bound by the time limitation. The appellant succeeded in their appeal, with the impugned order set aside, and the refund claim deemed valid. en-us Tue, 22 Mar 2022 00:00:00 +0530 Mon, 25 Apr 2022 08:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421439 The Tribunal allowed the appeal, overturning the rejection of the refund claim for an unutilized deposit in the Personal Ledger Account (PLA) as time-barred under Section 11B. It was held that the appellant's claim was valid, emphasizing that the deposit remained unutilized due to GST introduction. The authorities were directed not to reject legitimate claims based on technicalities, affirming the appellant's entitlement to the refund without being bound by the time limitation. The appellant succeeded in their appeal, with the impugned order set aside, and the refund claim deemed valid. Case-Laws Service Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421439