https://www.taxtmi.com/caselaws?id=215558 The Tribunal upheld the Commissioner (Appeals) decision allowing the appellant's refund claim of service tax under specific notifications. It affirmed the Commissioner's power to remand the matter to the adjudicating authority for further verification, emphasizing the need for timely resolution. The Tribunal dismissed the Revenue's challenge, clarifying the criteria for refunds and the appellate authority's role in remanding cases. The adjudicating authority was directed to finalize the matter promptly within 30 days of the Tribunal's directive. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 01 Aug 2012 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215558 The Tribunal upheld the Commissioner (Appeals) decision allowing the appellant's refund claim of service tax under specific notifications. It affirmed the Commissioner's power to remand the matter to the adjudicating authority for further verification, emphasizing the need for timely resolution. The Tribunal dismissed the Revenue's challenge, clarifying the criteria for refunds and the appellate authority's role in remanding cases. The adjudicating authority was directed to finalize the matter promptly within 30 days of the Tribunal's directive. Case-Laws Service Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215558