https://www.taxtmi.com/caselaws?id=426752 The Appellate Tribunal set aside the rejection of the refund claim, emphasizing that rebate claims were not barred by limitation and technical deviations should be condoned if there is sufficient evidence of export. The Tribunal highlighted the importance of following procedural guidelines, timely processing of refund applications, and payment of interest on delayed refunds. The matter was remanded for proper consideration based on the relevant filing date and evidence of export of goods. en-us Tue, 23 Aug 2022 00:00:00 +0530 Thu, 25 Aug 2022 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426752 The Appellate Tribunal set aside the rejection of the refund claim, emphasizing that rebate claims were not barred by limitation and technical deviations should be condoned if there is sufficient evidence of export. The Tribunal highlighted the importance of following procedural guidelines, timely processing of refund applications, and payment of interest on delayed refunds. The matter was remanded for proper consideration based on the relevant filing date and evidence of export of goods. Case-Laws Service Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426752