https://www.taxtmi.com/caselaws?id=196470 The Tribunal allowed the appeal, remanding the case for denovo adjudication. The appellant, a urea manufacturer, filed a refund claim against service tax paid to GAIL, rejected as time-barred and for unjust enrichment. The Tribunal found the appellant exempt from duty and emphasized the importance of the date of finalizing provisional prices for refund eligibility. Relying on a previous case, the Tribunal directed verification of the claim by the Assistant Commissioner. The decision granted the appellant the opportunity to present their case with additional evidence, allowing the appeal and disposing of cross-objection. en-us Fri, 17 Feb 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196470 The Tribunal allowed the appeal, remanding the case for denovo adjudication. The appellant, a urea manufacturer, filed a refund claim against service tax paid to GAIL, rejected as time-barred and for unjust enrichment. The Tribunal found the appellant exempt from duty and emphasized the importance of the date of finalizing provisional prices for refund eligibility. Relying on a previous case, the Tribunal directed verification of the claim by the Assistant Commissioner. The decision granted the appellant the opportunity to present their case with additional evidence, allowing the appeal and disposing of cross-objection. Case-Laws Service Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196470