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    <title>2014 (10) TMI 167 - CESTAT MUMBAI</title>
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    <description>The Tribunal deemed ONGC&#039;s appeal maintainable before CESTAT Mumbai despite objections, as ONGC was served the impugned order and sought to participate in the proceedings. It was held that HOSI&#039;s services to ONGC did not qualify as Consulting Engineer Service, leading to the denial of the refund claim initially. The Tribunal set aside the order and remanded the case for further examination on the issues of limitation and unjust enrichment, providing both parties a fair chance to present their case.</description>
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      <description>The Tribunal deemed ONGC&#039;s appeal maintainable before CESTAT Mumbai despite objections, as ONGC was served the impugned order and sought to participate in the proceedings. It was held that HOSI&#039;s services to ONGC did not qualify as Consulting Engineer Service, leading to the denial of the refund claim initially. The Tribunal set aside the order and remanded the case for further examination on the issues of limitation and unjust enrichment, providing both parties a fair chance to present their case.</description>
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      <pubDate>Thu, 04 Sep 2014 00:00:00 +0530</pubDate>
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