https://www.taxtmi.com/caselaws?id=253147 The Tribunal overturned the Commissioner's rejection of a refund claim for service tax paid under protest for seismic surveys in offshore areas. The Tribunal found that the retrospective application of the amended notification would be punitive and contrary to the judgment's intent. It also noted the absence of unjust enrichment and supported the appellant's claim, ultimately granting relief by setting aside the impugned order on 9.10.2014. en-us Thu, 09 Oct 2014 00:00:00 +0530 Fri, 04 Mar 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253147 The Tribunal overturned the Commissioner's rejection of a refund claim for service tax paid under protest for seismic surveys in offshore areas. The Tribunal found that the retrospective application of the amended notification would be punitive and contrary to the judgment's intent. It also noted the absence of unjust enrichment and supported the appellant's claim, ultimately granting relief by setting aside the impugned order on 9.10.2014. Case-Laws Service Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253147