https://www.taxtmi.com/caselaws?id=203414 The judge set aside the Commissioner's order rejecting a refund claim of Rs. 2,47,422 by a service provider, citing unjust enrichment and limitation issues. The appellant's argument for adjusting excess service tax against future liabilities was not addressed by the Commissioner. The judge emphasized the need for a fair hearing and thorough consideration of all submissions before deciding on refund claims. The case was remanded for fresh consideration to ensure procedural fairness and proper examination of relevant legal provisions. en-us Tue, 01 Mar 2011 00:00:00 +0530 Wed, 25 May 2011 02:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203414 The judge set aside the Commissioner's order rejecting a refund claim of Rs. 2,47,422 by a service provider, citing unjust enrichment and limitation issues. The appellant's argument for adjusting excess service tax against future liabilities was not addressed by the Commissioner. The judge emphasized the need for a fair hearing and thorough consideration of all submissions before deciding on refund claims. The case was remanded for fresh consideration to ensure procedural fairness and proper examination of relevant legal provisions. Case-Laws Service Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203414