https://www.taxtmi.com/caselaws?id=765874 Classification of the service and entitlement to refund could not be finally determined because the relevant contract copies were not before the authority; the matter required production of the best available evidence and fresh examination of the contractual terms and surrounding circumstances. The partial rejection of the refund claim as time-barred also required reconsideration because the basis of the disallowance and the adjustment of payments were not clearly explained, and the limitation and mistake-of-payment contentions needed de novo adjudication. The impugned order was set aside and the matter remitted for fresh decision after hearing the appellant. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765874 Classification of the service and entitlement to refund could not be finally determined because the relevant contract copies were not before the authority; the matter required production of the best available evidence and fresh examination of the contractual terms and surrounding circumstances. The partial rejection of the refund claim as time-barred also required reconsideration because the basis of the disallowance and the adjustment of payments were not clearly explained, and the limitation and mistake-of-payment contentions needed de novo adjudication. The impugned order was set aside and the matter remitted for fresh decision after hearing the appellant. Case-Laws Service Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765874