https://www.taxtmi.com/caselaws?id=764084 The court ruled in favor of the claimant, determining that the resubmitted refund claim was not time-barred as it was linked to an original timely application. The exemption notification amendment was deemed clarificatory and applicable retroactively to the claimant's activities for the refund period. Additionally, the court held that the Revenue's failure to issue a Show Cause Notice violated principles of natural justice, rendering the order rejecting the refund claim invalid. Consequently, the appeal was allowed, the impugned order was set aside, and the claimant was entitled to consequential benefits. en-us Wed, 01 Jan 2025 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764084 The court ruled in favor of the claimant, determining that the resubmitted refund claim was not time-barred as it was linked to an original timely application. The exemption notification amendment was deemed clarificatory and applicable retroactively to the claimant's activities for the refund period. Additionally, the court held that the Revenue's failure to issue a Show Cause Notice violated principles of natural justice, rendering the order rejecting the refund claim invalid. Consequently, the appeal was allowed, the impugned order was set aside, and the claimant was entitled to consequential benefits. Case-Laws Service Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764084