https://www.taxtmi.com/caselaws?id=380941 The Tribunal ruled in favor of the appellant, determining that their activities did not fall under the taxable category of Survey and Exploration of Mineral Services, entitling them to a refund. The rejection of the refund claim based on time bar was deemed unjustified. However, the issue of unjust enrichment required further evaluation. The matter was remanded for reconsideration on the unjust enrichment aspect, giving the appellant an opportunity to provide evidence. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380941 The Tribunal ruled in favor of the appellant, determining that their activities did not fall under the taxable category of Survey and Exploration of Mineral Services, entitling them to a refund. The rejection of the refund claim based on time bar was deemed unjustified. However, the issue of unjust enrichment required further evaluation. The matter was remanded for reconsideration on the unjust enrichment aspect, giving the appellant an opportunity to provide evidence. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380941