https://www.taxtmi.com/caselaws?id=443247 The Tribunal remanded the case back to the original authority for fresh adjudication on the appellant's eligibility for refund under Notification No. 41/2012-S.T. The Tribunal set aside the decision allowing claims under a different notification, emphasizing the need for proper consideration of claims under the correct notification despite procedural lapses. The case highlighted the importance of adhering to specific refund provisions and ensuring claims are made in accordance with the relevant notifications. en-us Tue, 12 Sep 2023 00:00:00 +0530 Tue, 19 Sep 2023 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443247 The Tribunal remanded the case back to the original authority for fresh adjudication on the appellant's eligibility for refund under Notification No. 41/2012-S.T. The Tribunal set aside the decision allowing claims under a different notification, emphasizing the need for proper consideration of claims under the correct notification despite procedural lapses. The case highlighted the importance of adhering to specific refund provisions and ensuring claims are made in accordance with the relevant notifications. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443247