https://www.taxtmi.com/caselaws?id=276183 The Tribunal allowed the appeal, directing the Adjudicating Authority to process the refund claim within 60 days with interest. The ruling clarified the misapplication of legal principles, emphasizing the appellant's entitlement to the refund of wrongly paid Service Tax. The rejection of the refund claim based on registration status and time limitation under Section 11B was deemed invalid, as the appellant qualified for the refund due to the misapplication of Service Tax exemptions. The interpretation of Section 66D Clause (d) regarding agricultural services and the misapplication of the Flock (India) Pvt. Ltd. ruling were pivotal in the decision. en-us Wed, 31 Jan 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276183 The Tribunal allowed the appeal, directing the Adjudicating Authority to process the refund claim within 60 days with interest. The ruling clarified the misapplication of legal principles, emphasizing the appellant's entitlement to the refund of wrongly paid Service Tax. The rejection of the refund claim based on registration status and time limitation under Section 11B was deemed invalid, as the appellant qualified for the refund due to the misapplication of Service Tax exemptions. The interpretation of Section 66D Clause (d) regarding agricultural services and the misapplication of the Flock (India) Pvt. Ltd. ruling were pivotal in the decision. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276183