https://www.taxtmi.com/caselaws?id=416466 The tribunal set aside the decision rejecting the appellant's refund claim as time-barred and remanded the case to the adjudicating authority. The tribunal directed a reevaluation based on the relevant date being the cancellation of purchase orders for filing the refund claim and to assess the applicability of unjust enrichment considering the evidence provided by the appellant. The appeal was disposed of by way of remand for further examination by the adjudicating authority. en-us Wed, 29 Dec 2021 00:00:00 +0530 Thu, 30 Dec 2021 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416466 The tribunal set aside the decision rejecting the appellant's refund claim as time-barred and remanded the case to the adjudicating authority. The tribunal directed a reevaluation based on the relevant date being the cancellation of purchase orders for filing the refund claim and to assess the applicability of unjust enrichment considering the evidence provided by the appellant. The appeal was disposed of by way of remand for further examination by the adjudicating authority. Case-Laws Service Tax Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416466