https://www.taxtmi.com/caselaws?id=442168 The Tribunal allowed the appeal by remanding the case, setting aside the Commissioner (Appeals) order that rejected the refund claim as time-barred. The Tribunal directed a fresh decision on unjust enrichment and non-payment of excess service tax, emphasizing the need for thorough examination of evidence. The appellant was granted the opportunity to submit relevant documents to support their contentions. The Tribunal stressed the importance of considering legal precedents and conducting a comprehensive assessment before making a final decision. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442168 The Tribunal allowed the appeal by remanding the case, setting aside the Commissioner (Appeals) order that rejected the refund claim as time-barred. The Tribunal directed a fresh decision on unjust enrichment and non-payment of excess service tax, emphasizing the need for thorough examination of evidence. The appellant was granted the opportunity to submit relevant documents to support their contentions. The Tribunal stressed the importance of considering legal precedents and conducting a comprehensive assessment before making a final decision. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442168