https://www.taxtmi.com/caselaws?id=289575 Where earlier appellate proceedings were disposed of only on maintainability and not on merits, the original refund order did not merge, leaving the revisional power under section 84 of the Finance Act, 1994 available within limitation. Coaching and practical training linked to approved insurance training was treated as vocational training, so the exemption under the service tax notifications applied. Refund, however, remained subject to the one-year limitation under section 11B as applied to service tax, and the sanctioned amount could be released to the appellant only if unjust enrichment was disproved; otherwise it was to be credited to the consumer welfare fund. en-us Fri, 26 Jul 2019 00:00:00 +0530 Thu, 14 Nov 2024 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289575 Where earlier appellate proceedings were disposed of only on maintainability and not on merits, the original refund order did not merge, leaving the revisional power under section 84 of the Finance Act, 1994 available within limitation. Coaching and practical training linked to approved insurance training was treated as vocational training, so the exemption under the service tax notifications applied. Refund, however, remained subject to the one-year limitation under section 11B as applied to service tax, and the sanctioned amount could be released to the appellant only if unjust enrichment was disproved; otherwise it was to be credited to the consumer welfare fund. Case-Laws Service Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289575