https://www.taxtmi.com/caselaws?id=449466 The Tribunal set aside the impugned order dated 30.09.2019, which had rejected the appellant's refund claims due to a purported delay in filing the appeal. The Tribunal accepted the appellant's assertion that the original order was received on 26.11.2018, and thus the appeal filed on 23.01.2019 was within the 60-day limit prescribed by Section 85(3A) of the Finance Act, 1994. The absence of evidence regarding the dispatch and receipt of the original order supported the appellant's claim. The case was remanded to the Commissioner (Appeals) for a fresh decision on the merits. en-us Thu, 01 Feb 2024 00:00:00 +0530 Mon, 12 Feb 2024 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449466 The Tribunal set aside the impugned order dated 30.09.2019, which had rejected the appellant's refund claims due to a purported delay in filing the appeal. The Tribunal accepted the appellant's assertion that the original order was received on 26.11.2018, and thus the appeal filed on 23.01.2019 was within the 60-day limit prescribed by Section 85(3A) of the Finance Act, 1994. The absence of evidence regarding the dispatch and receipt of the original order supported the appellant's claim. The case was remanded to the Commissioner (Appeals) for a fresh decision on the merits. Case-Laws Service Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449466