https://www.taxtmi.com/caselaws?id=438720 The Tribunal allowed the appeal, finding that the appellant timely filed within the statutory limitation period. The Respondent failed to prove the order was served on the same day it was dated, as the appellant's representative confirmed receipt on 18.06.2019. The case was remanded for the Commissioner (Appeals) to consider the merits of the refund claim. en-us Wed, 17 May 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438720 The Tribunal allowed the appeal, finding that the appellant timely filed within the statutory limitation period. The Respondent failed to prove the order was served on the same day it was dated, as the appellant's representative confirmed receipt on 18.06.2019. The case was remanded for the Commissioner (Appeals) to consider the merits of the refund claim. Case-Laws Central Excise Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438720