https://www.taxtmi.com/caselaws?id=201728 The Tribunal remanded the case to the original authority for a fresh adjudication on whether refund claims for service tax paid under protest were time-barred. The appellate Commissioner's order contained mistakes in dates, necessitating clarification. The Tribunal found discrepancies in the records and noted that the lower authorities did not consider the relevant law provisions properly. The matter required reevaluation based on the correct interpretation of the law and principles of natural justice, ensuring the appellants a fair opportunity to present their case. en-us Tue, 14 Dec 2010 00:00:00 +0530 Sun, 30 Jan 2011 07:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201728 The Tribunal remanded the case to the original authority for a fresh adjudication on whether refund claims for service tax paid under protest were time-barred. The appellate Commissioner's order contained mistakes in dates, necessitating clarification. The Tribunal found discrepancies in the records and noted that the lower authorities did not consider the relevant law provisions properly. The matter required reevaluation based on the correct interpretation of the law and principles of natural justice, ensuring the appellants a fair opportunity to present their case. Case-Laws Service Tax Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201728