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2015 (2) TMI 1226 - AT - Service TaxValidity of the appellate order dated 26.3.2014 passed by the Commissioner (Appeals) - Refund claim - unutilized input service credit - Held that: - This appeal, as already noted earlier, arises out of the Order-in-Original dated 31.10.2013 which was passed on a refund claimed by the assessee pursuant to the earliest appellate order dated 20.5.2009 and during the currency of operation of that appellate order (before its demise by the Final Order of the Tribunal dated 19.5.2014). It is axiomatic that judicial discipline demands unreserved fidelity by lower and administrative agencies to appellate orders. Since the appellate order dated 20.5.2009 had allowed assessee's refund claim in full and Revenue's application for stay was rejected by this Tribunal in Revenue's appeal No. ST/779/2009, the Assistant Commissioner could only have granted refund claimed by the appellant. He had no adjudicatory jurisdiction as he had become functus officio after passing the order dated 24.2.2009. In any event, the appellate order dated 20.5.2009, did not reinvest adjudicatory jurisdiction in the Assistant Commissioner - the order dated 31.10.2013 is patently incompetent ab initio - appeal allowed - decided in favor of appellant.
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