https://www.taxtmi.com/caselaws?id=255993 The Tribunal set aside the Commissioner (Appeals)' decision denying a Service Tax refund appeal due to a delay in filing. It held that the amended provision reducing the appeal filing period did not apply retrospectively to adjudication orders issued before the amendment. The matter was remanded for reconsideration under the pre-amended provision, emphasizing the incorrect application of the amended Section 85(3A) and directing a fresh review of the Condonation of Delay application. en-us Thu, 19 Jun 2014 00:00:00 +0530 Sun, 01 Feb 2015 06:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255993 The Tribunal set aside the Commissioner (Appeals)' decision denying a Service Tax refund appeal due to a delay in filing. It held that the amended provision reducing the appeal filing period did not apply retrospectively to adjudication orders issued before the amendment. The matter was remanded for reconsideration under the pre-amended provision, emphasizing the incorrect application of the amended Section 85(3A) and directing a fresh review of the Condonation of Delay application. Case-Laws Service Tax Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255993