https://www.taxtmi.com/caselaws?id=212318 The Appellate Tribunal CESTAT, Mumbai set aside the rejection of a refund claim by the assessee for excess service tax paid under protest. The Tribunal found that the lower authorities did not adequately consider the appellant's argument that the limitation provisions should not apply due to the payment being made under protest. The case was remanded for fresh adjudication by the original authority, emphasizing the need to consider all relevant factors and case law cited by the appellant. The appellant was granted a reasonable opportunity to present their case during the new adjudication process. en-us Wed, 25 May 2011 00:00:00 +0530 Wed, 11 Apr 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212318 The Appellate Tribunal CESTAT, Mumbai set aside the rejection of a refund claim by the assessee for excess service tax paid under protest. The Tribunal found that the lower authorities did not adequately consider the appellant's argument that the limitation provisions should not apply due to the payment being made under protest. The case was remanded for fresh adjudication by the original authority, emphasizing the need to consider all relevant factors and case law cited by the appellant. The appellant was granted a reasonable opportunity to present their case during the new adjudication process. Case-Laws Service Tax Wed, 25 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212318