https://www.taxtmi.com/caselaws?id=349554 The Tribunal set aside the order rejecting the refund of service tax on port services, remanding the case for reconsideration. The appellant's evidence of payment correlation through their agent was deemed sufficient, emphasizing the importance of establishing clear payment correlation for refund claims. The decision highlighted the role of agents in service tax payments, the right to claim interest on delayed refunds, and the necessity for authorities to consider all evidence and follow principles of natural justice in such matters. en-us Mon, 09 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349554 The Tribunal set aside the order rejecting the refund of service tax on port services, remanding the case for reconsideration. The appellant's evidence of payment correlation through their agent was deemed sufficient, emphasizing the importance of establishing clear payment correlation for refund claims. The decision highlighted the role of agents in service tax payments, the right to claim interest on delayed refunds, and the necessity for authorities to consider all evidence and follow principles of natural justice in such matters. Case-Laws Service Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349554