https://www.taxtmi.com/caselaws?id=30184 The Tribunal allowed the appeal by M/s. Wardex Pharmaceuticals (P) Ltd, granting waiver of predeposit and stay of recovery. The Tribunal held that the limitation did not apply to the refund claim made by the appellants due to the retrospective amendment of Notification No.43/97. The payment made was considered to be under protest and not as tax collected with the authority of law, leading to the disposal of the stay application in favor of the appellants. en-us Thu, 10 Jan 2008 00:00:00 +0530 Wed, 08 Oct 2008 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30184 The Tribunal allowed the appeal by M/s. Wardex Pharmaceuticals (P) Ltd, granting waiver of predeposit and stay of recovery. The Tribunal held that the limitation did not apply to the refund claim made by the appellants due to the retrospective amendment of Notification No.43/97. The payment made was considered to be under protest and not as tax collected with the authority of law, leading to the disposal of the stay application in favor of the appellants. Case-Laws Service Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30184