https://www.taxtmi.com/caselaws?id=351757 The Tribunal allowed the appellant's refund claims for service tax paid on natural gas procurement for fertilizer manufacturing. The Tribunal rejected the time bar argument, considering the date of credit note issuance as crucial for computation. It found no undue enrichment issue as the appellant sold fertilizers at controlled prices and had not transferred the tax burden. The impugned order was set aside, and the case was remanded for a fresh decision, allowing the appellant to provide further evidence. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351757 The Tribunal allowed the appellant's refund claims for service tax paid on natural gas procurement for fertilizer manufacturing. The Tribunal rejected the time bar argument, considering the date of credit note issuance as crucial for computation. It found no undue enrichment issue as the appellant sold fertilizers at controlled prices and had not transferred the tax burden. The impugned order was set aside, and the case was remanded for a fresh decision, allowing the appellant to provide further evidence. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351757