https://www.taxtmi.com/caselaws?id=78934 The appeals were remanded to the Commissioner (Appeals) for reconsideration due to the incorrect rejection of appeals for failure to file within the 60-day period prescribed by law for claiming a refund of service tax used in manufacturing goods for export. The Member (T) emphasized the need for proper verification of time limits, correct legal interpretation, and fair opportunities for parties to present their case in service tax matters under Section 85 of the Finance Act, 1994. en-us Fri, 11 Jun 2010 00:00:00 +0530 Mon, 27 Dec 2010 15:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78934 The appeals were remanded to the Commissioner (Appeals) for reconsideration due to the incorrect rejection of appeals for failure to file within the 60-day period prescribed by law for claiming a refund of service tax used in manufacturing goods for export. The Member (T) emphasized the need for proper verification of time limits, correct legal interpretation, and fair opportunities for parties to present their case in service tax matters under Section 85 of the Finance Act, 1994. Case-Laws Service Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78934