https://www.taxtmi.com/caselaws?id=170723 The case involved a dispute over a refund claim of service tax paid for Goods Transport Agency, Port Service, and Custom House Agent services. The Commissioner (Appeals) partially allowed the refund claim but rejected a portion based on authorization grounds. The Revenue's appeal was dismissed as the rejection was deemed unjustified. The assessee's appeal regarding the denial of refund on technical grounds was upheld, and the matter was remanded for further adjudication on revised time limits. The judgment emphasized procedural compliance and clarified issues related to service provider authorization and refund claim procedures. en-us Fri, 22 Oct 2010 00:00:00 +0530 Wed, 19 Apr 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170723 The case involved a dispute over a refund claim of service tax paid for Goods Transport Agency, Port Service, and Custom House Agent services. The Commissioner (Appeals) partially allowed the refund claim but rejected a portion based on authorization grounds. The Revenue's appeal was dismissed as the rejection was deemed unjustified. The assessee's appeal regarding the denial of refund on technical grounds was upheld, and the matter was remanded for further adjudication on revised time limits. The judgment emphasized procedural compliance and clarified issues related to service provider authorization and refund claim procedures. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170723