https://www.taxtmi.com/caselaws?id=194613 The Tribunal allowed the appeal by remanding the matter to the original authority for reconsideration in light of the amended Notification dated 03.02.2016, which allowed taxable services used beyond the factory for exporting goods to be eligible for refund. The appellant, engaged in manufacturing excisable goods, was to be given a personal hearing before a fresh decision was made, as the retrospective application of the amendment under Section 160 of the Finance Act, 2016, entitled the appellant to the refund benefit. en-us Wed, 13 Jul 2016 00:00:00 +0530 Fri, 15 Sep 2017 21:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194613 The Tribunal allowed the appeal by remanding the matter to the original authority for reconsideration in light of the amended Notification dated 03.02.2016, which allowed taxable services used beyond the factory for exporting goods to be eligible for refund. The appellant, engaged in manufacturing excisable goods, was to be given a personal hearing before a fresh decision was made, as the retrospective application of the amendment under Section 160 of the Finance Act, 2016, entitled the appellant to the refund benefit. Case-Laws Service Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194613