https://www.taxtmi.com/caselaws?id=75069 The appeals filed by the department challenging the grant of refunds to the respondent were allowed by the Tribunal. The lower appellate authority's decision to grant refunds was set aside. The original authority's rejection of refund claims was remanded for proper examination of the limitation issue. The Tribunal directed the original authority to reexamine the original documents and verify if the services were used in manufacturing or clearing export goods. The department's appeals were upheld, and the original authority was instructed to dispose of the refund claims within three months, adhering to legal principles and ensuring a fair hearing for the respondent. en-us Wed, 17 Jun 2009 00:00:00 +0530 Sat, 20 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75069 The appeals filed by the department challenging the grant of refunds to the respondent were allowed by the Tribunal. The lower appellate authority's decision to grant refunds was set aside. The original authority's rejection of refund claims was remanded for proper examination of the limitation issue. The Tribunal directed the original authority to reexamine the original documents and verify if the services were used in manufacturing or clearing export goods. The department's appeals were upheld, and the original authority was instructed to dispose of the refund claims within three months, adhering to legal principles and ensuring a fair hearing for the respondent. Case-Laws Service Tax Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75069