https://www.taxtmi.com/caselaws?id=440164 A quarterly refund filing requirement under Notification No. 12/2013-ST was treated as procedural, while the substantive limit remained the prescribed one-year period from the end of the month of actual tax payment. On a conjoint reading of the notification, an SEZ unit was not barred from including invoices of an earlier quarter in a later quarterly refund claim, so long as only one claim was filed for the quarter and the claim was within time. The notification did not expressly prohibit carrying forward unclaimed invoices, and the refund could not be denied merely on that basis. en-us Mon, 10 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440164 A quarterly refund filing requirement under Notification No. 12/2013-ST was treated as procedural, while the substantive limit remained the prescribed one-year period from the end of the month of actual tax payment. On a conjoint reading of the notification, an SEZ unit was not barred from including invoices of an earlier quarter in a later quarterly refund claim, so long as only one claim was filed for the quarter and the claim was within time. The notification did not expressly prohibit carrying forward unclaimed invoices, and the refund could not be denied merely on that basis. Case-Laws Service Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440164