https://www.taxtmi.com/caselaws?id=402791 The Tribunal allowed the appellant's appeal against the rejection of a refund claim, holding that the extended period of limitation was not applicable. The Tribunal determined that the refund claim was admissible as it was filed after the previous order settling the limitation issue. The Tribunal disagreed with the authorities' reasoning that the appellant's admission of service tax liability precluded the refund claim, emphasizing that its prior decision was final. The impugned order was set aside, and the department was directed to pay the refund claim with interest within one month. en-us Mon, 11 Jan 2021 00:00:00 +0530 Wed, 13 Jan 2021 11:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402791 The Tribunal allowed the appellant's appeal against the rejection of a refund claim, holding that the extended period of limitation was not applicable. The Tribunal determined that the refund claim was admissible as it was filed after the previous order settling the limitation issue. The Tribunal disagreed with the authorities' reasoning that the appellant's admission of service tax liability precluded the refund claim, emphasizing that its prior decision was final. The impugned order was set aside, and the department was directed to pay the refund claim with interest within one month. Case-Laws Service Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402791