https://www.taxtmi.com/caselaws?id=437435 The Tribunal set aside the impugned order, allowing the appellant's refund claim. The appellant, an exporter of iron ore, initially had a refund claim of Rs. 96,58,828, of which only Rs. 20,97,907 was accepted by the original authority. The Tribunal found the rejection of the remaining amount unjustified, as the appellant provided valid reasons for the 'technical testing and analysis' service and complied with revised filing time limits. The Tribunal deemed the denial inconsistent with the reimbursement policy's intent, emphasizing that procedural compliance should not overshadow policy objectives. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437435 The Tribunal set aside the impugned order, allowing the appellant's refund claim. The appellant, an exporter of iron ore, initially had a refund claim of Rs. 96,58,828, of which only Rs. 20,97,907 was accepted by the original authority. The Tribunal found the rejection of the remaining amount unjustified, as the appellant provided valid reasons for the 'technical testing and analysis' service and complied with revised filing time limits. The Tribunal deemed the denial inconsistent with the reimbursement policy's intent, emphasizing that procedural compliance should not overshadow policy objectives. Case-Laws Service Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437435