https://www.taxtmi.com/caselaws?id=76130 An appeal against rejection of refund of service tax on input services used for export goods had to be assessed under the limitation regime applicable to service tax proceedings, because the claim arose from service tax paid under the refund notification for service tax. The appellate authority erred in treating the matter as governed by excise-law limitation and in rejecting the appeal solely as time-barred on that basis. The impugned order was set aside, and the matter was remanded for fresh decision on the correct service tax framework, without any merits determination by the appellate authority. en-us Fri, 14 May 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76130 An appeal against rejection of refund of service tax on input services used for export goods had to be assessed under the limitation regime applicable to service tax proceedings, because the claim arose from service tax paid under the refund notification for service tax. The appellate authority erred in treating the matter as governed by excise-law limitation and in rejecting the appeal solely as time-barred on that basis. The impugned order was set aside, and the matter was remanded for fresh decision on the correct service tax framework, without any merits determination by the appellate authority. Case-Laws Service Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76130